Only electronic sending of the VAT declaration and JPK_V7 file

Service-Tax

Until recently, the taxpayer had several options to submit the VAT declaration to the tax office. Namely, he could submit the declaration in person, send it by traditional mail or electronically.The choice was entirely up to the taxpayer and his preferences. However, this issue has changed since the beginning of 2018. From that moment on, it is only possible to send the VAT declaration electronically. However, from October 2020, the obligation to submit VAT declarations has been abolished in favor of the obligation to submit JPK_V7 (the so-called JPK_VAT with the declaration).

Electronic sending of VAT declarations - in which cases?

VAT returns

Electronic sending of VAT declarations was introduced in art. 99 sec. 11b of the VAT Act and applies to declarations such as:

  • VAT-7 / VAT-7K
  • VAT-8
  • VAT-9M

Art. 99 sec. 11b of the VAT Act
The declarations referred to in para. 1-3, 3c-6, 8-9 and 11a, consists only by means of electronic communication.

Importantly, according to the applicable regulations, the EU VAT summary information should also be sent electronically. This obligation also applies to the correction of the recapitulative information.

EU VAT summary information

The electronic dispatch of the declaration also applies to summary information on intra-community transactions, i.e. VAT-EU.

Art. 100 sec. 3 of the VAT Act
Summary information in domestic trade is submitted for monthly periods by means of electronic communication by the 25th day of the month following the month in which the tax obligation for the transaction arose.
Art. 101 of the VAT Act
In the event of discovering any errors in the submitted summary information in domestic trade, the taxpayer is obliged to immediately submit a correction of this information by means of electronic communication.

JPK_V7 instead of sending the declaration electronically from October 1, 2020.

JPK with the declaration - monthly and quarterly

From October 1, 2020, all companies (active VAT taxpayers) are required to send JPK_VAT with a declaration, which replaced the previously submitted VAT declarations and at the same time the JPK_VAT file. Taxpayers will currently send a monthly file to the servers of the Ministry of Finance:

  • JPK_V7M in the case of monthly VAT settlement (includes both the registration and declaration part),
  • JPK_V7K in the case of quarterly VAT settlement (includes only the registration part; the declaration part will be attached to JPK_V7K for the last month of a given quarter).

What declarations will JPK_V7 replace?

The new JPK_V7 structure replaced the following declarations: VAT-7, VAT-7K, VAT-ZT, VAT-ZZ, VAT-ZD.

Importantly, entrepreneurs will still be obliged to submit:

  • VAT-UE - information on intra-community transactions,

  • VAT-9M - declaration of the taxpayer exempt from VAT for intra-community transactions,

  • VAT-8 - declaration of the taxpayer exempt from VAT for intra-community transactions,

  • VAT-11 - declaration for the occasional sale of cars in WDT,

  • VAT-12 - VAT returns for taxpayers providing services in the field of passenger taxi services taxed in the form of a lump sum,

  • VAT-13 - VAT declaration of a tax representative,

  • VAT-21 - VAT declaration for mail order sales from the territory of the country,

  • VAT-23 - form for WNT of a new car.

JPK_V7 is the basis for VAT settlement, which is to limit the number of data sent regarding VAT records to one document.

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Electronic sending of declarations from the online accounting system wfirma.pl

In order to fulfill the obligation to send the VAT declaration electronically (or the JPK_V7 file), the taxpayer should have appropriate accounting tools that enable electronic sending of VAT declarations, such as wFirma.pl.

JPK_V7 prepared in the system can be sent by the taxpayer from the system by going to the tab START »TAXES» SINGLE CONTROL FILE, where you should select the generated declaration and select the SEND / EXPORT »SEND TO OFFICE option in the upper menu.

Then, in the window that appears, stay in the WITHOUT SIGNATURE tab and, for verification purposes, enter the value of revenue resulting from annual returns from 2 years ago, i.e. for declarations sent in 2020, it will be the revenue from 2019. Then, select the SEND TO THE OFFICE option.

After correct shipment, a green envelope will appear next to the declaration with the following message:

Then you need to download the UPO (official receipt). To do this, select the declaration and select the DOWNLOAD UPO option from the top menu.

Detailed information on generating and sending the JPK_V7 file is described in the article: Generating and sending JPK V7 in the wfirma.pl system

The wfirma.pl system as one of the few provides the possibility of electronic sending of ZUS declarations and JPK files.