Related entities in JPK V7 and reference number TP - part II

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In the first part, an explanation of the essence of the relationship between related entities is presented for the purpose of indicating the new designation "TP" as a type of sale transaction made between related entities. In which cases should an active VAT payer use this mark? The answer to the question of when to show related entities in JPK V7 with the symbol "TP" is presented in this publication.

New designations of the type of sales procedure in the file JPK_V7

The Regulation of the Minister of Finance, Investment and Development of October 15, 2019 on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services indicates that from October 1, 2020, active VAT payers will be required to mark with special symbols certain types of sales and purchases.

One of the mandatory markings of the types of sales procedures to be used by VAT taxpayers is the symbol "TP".

It means making transactions between related entities. What does this mean in practice?

New designation "TP" regarding the type of sales procedure - related entities in JPK V7

One of the new designations regarding the type of sales procedure is the symbol "TP". It applies only to sales invoices made between related parties. However, it should be remembered that if the taxpayer makes purchases that oblige him to include a given transaction in both the sales and purchase register, such a transaction will also be marked with the symbol "TP".

Thus, "TP" does not only apply to sellers (and sometimes buyers) who are active VAT payers. Moreover, it should be noted that it applies to both domestic and foreign transactions. In the case of foreign transactions, the indication "TP" should be assigned in the VAT register on the side of the output VAT, the registered sales invoice in the case of:

  1. intra-community delivery of goods,

  2. intra-Community acquisition of goods,

  3. import of goods,

  4. export of goods,

  5. import of services,

  6. providing services outside the territory of the Republic of Poland.

Example 1.

NSshelf z o.o. it has three shareholders, one of whom holds 60% of the shares, the second - 15% (and is also the president), the third - 25%. The first and second partners are marriage, and the third is the brother of the first. Everyone buys goods from the company from time to time, which is documented by an invoice. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 2.

One of the board members of a limited liability company runs a business as a natural person consisting in the installation of garden irrigation. Does not have any shares in a limited liability company. dealing with the design and construction of gardens. Instead, she rents two lawn trimming machines to a management board member. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP". If the president does not own at least 25% of the shares, it should be stated that he has a significant influence on the strategic decision making of the company.

Example 3.

A natural person runs a business involving the sale of rubber parts. Sometimes the buyer is the owner's brother. The brother does not run any business. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 4.

A natural person conducts business activity consisting in renovation of bathrooms. Recently, the service was performed at the brother of the wife of the owner of the company. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 5.

Private Limited company. it has two shareholders, one of which holds 60% of shares (and is also the president), and the other - 40%. The first and second partners are siblings. Additionally, the company has members who are members of the management board but do not hold shares. Board members rent two cars from the company. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 6.

Private Limited company. is one of the partners of a limited partnership. There are often purchase and sale transactions between the companies. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

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Example 7.

A civil law partnership has many machines and devices that constitute fixed assets. One of the company's partners rents a private car for the company's purposes. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP" (if the transaction will be subject to VAT regardless of whether it is exempt from VAT).

Example 8.

Private Limited company. she sold a fixed asset to a couple. One of the spouses is a board member of the company. In such a situation, is the sale transaction for the above-mentioned spouses should be marked with the symbol "TP"?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 9.

Private Limited company. is a subsidiary company located in Poland. Serves machines produced and shipped by the parent company in the Netherlands. Will the transactions between these companies be related and should be marked with the symbol "TP"? For the Polish company, these transactions may constitute intra-Community acquisitions of goods and import of services.

In this case, the transaction presented above should be marked with the symbol "TP".

Example 10.

Private Limited company. rents advertising space for the company's proxy. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 11.

The spouses run separate companies in the form of a natural person running a business. They have property separation. Sometimes they rent assets of their companies from each other. Should the sale transaction be marked with the symbol "TP" in such a situation?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 12.

A natural person is a board member of one limited liability company. and president of the second limited liability company In this case, if there is a transaction between companies, should it be marked with the symbol "TP"?

In this case, the transaction presented above should be marked with the symbol "TP".

Example 13.

A natural person is a proxy in one limited liability company. and runs a business at the same time. Recently, the company has provided a service to the father's brother. Will this situation oblige the entrepreneur to mark this transaction with the "TP" symbol?

In this case, the transaction presented above should be marked with the symbol "TP".