GTU fuel sales - how to choose the correct one?

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I am the owner of a gas station. My buyers are both private individuals and companies. As a VAT payer, I submit the JPK_VAT file and the VAT declaration. Will I be required to use additional markings in connection with the new JPK_V7 file? Alternatively, please let me know if the GTU fuel sales should be labeled and what GTU for the fuel is appropriate?

Zbigniew, Warsaw

 

From October 1, 2020, active VAT taxpayers selling fuel, including:

  • heating and diesel oils,
  • liquid fuels,
  • liquid gas (LPG),
  • aviation and motor gasoline

are obliged to mark sales in the new JPK file with the GTU 02 code.

The list of goods covered by the GTU 02 marking can be found in Art. 103 paragraph 5aa of the Value Added Tax Act.

GTU fuel sales - when do we mark?

The obligation to mark the sale of goods applies to transactions documented with an invoice, for which the sale, payment or invoice was issued after September 30, 2020. Therefore, a transaction whose tax obligation under VAT arose from October 1, should be compulsorily covered by the GTU marking.

The GTU designation is given to the invoice in the JPK file in the recording part - it is not included directly on the issued invoice.

Example 1.

Mrs. Iwona runs a gas station. In September, it issued invoices for LPG sales. Does the indicated sale necessitate marking the GTU code in the JPK_V7 file?

No, the above transaction does not require marking it with the GTU code in the JPK file, due to the fact that, in accordance with the tax obligation, it will be included in the JPK file for September. The new rules for labeling apply to fuel sales starting in October.

Example 2.

Mr. Grzegorz, who is a VAT-exempt taxpayer, sells LPG. Due to the necessity to mark LPG sales with the GTU 02 code, will it also be obligated to do so from October 2020?

No, the obligation to send the new JPK structure from October 2020, including the marking of GTU codes, applies to active VAT payers. Therefore, Mr. Grzegorz will not be obliged to mark the sale with the GTU code.

Example 3.

Mr. Jan, who sells diesel fuel, will issue sales invoices to companies in October. The invoices document the fuel sales made in September. In connection with the above, will Mr. Jan be obliged to show the sale in the JPK file for October and mark it with the GTU 02 code?

Not. Although the taxpayer is obliged to mark the transaction (fuel sale) in the JPK file with the GTU 02 code, he will not use the marking for the indicated transactions due to the fact that, in accordance with the tax obligation, they will be shown in the JPK file submitted for September.

GTU fuel sales and the cash register

As indicated, the obligation to mark the sale of fuel, oils, etc. with the GTU 02 code in the record part of the file applies to transactions documented with a VAT invoice. The above means that receipt sales to private persons, which are recorded on the cash register, do not have such a requirement. The exception in the case of a sale documented on the cash register is the issue of a fiscal receipt with the buyer's NIP number up to the amount of PLN 450. In this case, the receipt is a simplified invoice, which should be shown in the JPK file as a separate item, similar to the VAT sales invoice.

Example 4.

Mr. Janusz sells LPG at his station. Its clients include both companies and private individuals. Sales to companies are documented by an invoice, and sales to private individuals at the cash register. Will it be required to use GTU 02 code markings for all its sales from October 1, 2020?

No, markings should be used only for sales invoices, while sales to private persons documented with fiscal receipts are not subject to the obligation to mark them in the JPK file.

Example 5.

Mr. Damian sells diesel fuel, mainly to private individuals, but there are cases where he issues a fiscal receipt with the buyer's tax identification number. Will it be required to use the GTU 02 code in the JPK file?

Yes, in the new JPK file, Mr. Damian will be obliged to list fiscal receipts with the buyer's NIP (tax identification number) and mark them with the GTU 02 code. The marking should not be used for other sales.

Sales to private persons, documented with a fiscal receipt without the indicated NIP number, are included in the JPK_V7 file in the form of a collective entry - based on the ŁRO (joint periodic report). The GTU designation is not used in relation to the ŁRO income.

Invoice for the receipt and GTU 02

The sale of fuel and oils to private individuals can be documented in two ways:

  • fiscal receipt,
  • sales invoice.

If the private buyer asks the seller for an invoice within 3 months from the end of the month in which the sale took place, the seller is obliged to do so. Then the sale will be documented with both a fiscal receipt and a sales invoice. How is GTU 02 used in such a situation?

Due to the fact that the obligation to mark the GTU code applies to the sales invoice - regardless of whether the buyer is a company or a private person - in the above case, the seller must obligatorily mark the invoice with the GTU 02 code in the file. ŁRO for the total sum of sales and an invoice marked GTU 02. Despite including the ŁRO and the invoice in total values, the revenue will not be doubled, because the invoice will be externalized only in the record part of the file and will not affect the values ​​shown in the declaration part. Additionally, the invoice to the receipt is marked with the FP symbol in the JPK file.

Detailed information on invoices for the receipt in the new JPK file is described in the article: Invoice for the receipt in JPK.

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GTU fuel sales - how to mark it in the wFirma.pl system

WFirma.pl system users can use the automatic marking of transactions with the GTU code in the JPK file. To make it possible, it is necessary to define the GTU codes that occur as part of the conducted activity in the SETTINGS »TAXES» TYPE OF TRANSACTIONS IN JPK_V7 tab:

Specifying GTU allows for marking the goods in the warehouse with the indicated code for users who have a package with the Warehouse. The designation can be changed or assigned (in the absence of a warehouse module) when issuing a sales invoice in the REVENUE »SALE» EXHIBITION »INVOICE tab:

More information about GTU codes in the system is presented in the article: Codes of goods and services groups - GTU in JPK_V7.