Food & beverage GTU - how to mark up in JPK_V7?

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I run a taxable business in which I provide catering services. Among the drinks you can order are beer and wine (I have a license). Is it necessary to mark it in the JPK_V7 file when providing GTU catering services?

 Mariola, Pisarzowice 

 

At the outset, it should be noted that the obligation to use GTU codes takes place from October 1, 2020. Importantly, GTU codes do not apply to every active VAT payer. There are 13 GTU codes and analyzing them, it can be concluded that catering services were not covered by any of them. However, in a situation where Mariola sells alcohol, such sale may be subject to GTU 1.

Food and beverage GTU 1

The GTU 1 marking is used for the delivery of the following goods:

  • ethyl alcohol,
  • beer
  • fault,
  • fermented beverages and intermediate products

- within the meaning of the provisions on excise duty - more precisely in art. 93–96 of the Excise Tax Act. All GTU codes are described in the series: GTU Codes - Everything You Need to Know!

Should catering services shown in JPK_V7 contain GTU 1?

In the case of catering services, two situations can be distinguished:

  • alcohol is dispensed as part of the catering service (it is a comprehensive service),
  • alcohol is dispensed without additional service provision.

In the first case, the scope of the services provided is a catering service, which includes the issue of an alcoholic drink, so such sales do not qualify for the delivery of alcohol, therefore it is not necessary to use the GTU 1 code.

Example 1.

As part of the catering service provided to ABC, Ms Marta made it possible to collect beer from the bar in the amount of X. In this case, the invoice issued to ABC should not contain GTU 1, because the alcohol delivery itself is not performed.

However, in the second case, when only alcohol is ordered without a catering service - it is not its element - then this code must be used.

Example 2.

Mr. Andrzej took his employees to a restaurant to celebrate the success of selling the product. He allowed them to take any beer and wine as part of the celebration. Nobody ordered the meal with alcohol. The restaurant issued an invoice to Mr. Andrzej. Should it be shown in the JPK_V7 file with the GTU 1 code?

Yes. The invoice should contain the code GTU 1 as all sales were for a delivery of alcohol. The GTU designation is not shown directly on the invoice printout. It is included only in the registration part of the new JPK_V7 structure.

Gastronomic services GTU 1 - possible other markings in the JPK file

It is worth taking into account that Ms Mariola may apply different markings in the JPK_V7 file. The most common signs that may occur in catering services are:

  • RO - applies to booked sales charged on the cash register;
  • FP - applies to invoices to the receipt;
  • MK - used in the case of purchase from a small VAT taxpayer (using the cash method);
  • IMP - used when goods are imported from outside the EU, e.g. when alcohol is imported from China;
  • VAT_RR - used in the case of purchasing agricultural produce from a flat-rate farmer, e.g. when vegetables for dishes are purchased from farmers.

The GTU code is not indicated when posting a cash register report.

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GTU gastronomic services in the wFirma.pl system

In the wFirma.pl system, it is possible to mark the GTU 1 code when issuing an invoice so that it appears in the JPK_V7 file. To be able to assign the GTU 1 code, first go to the tab: SETTINGS »TAXES» TYPES OF TRANSACTIONS IN JPK_V7 »GTU tab, where we select GTU 1, and then click SAVE.

In the SPECIAL TRANSACTIONS sub-tab it is possible to define, inter alia, VAT_RR marks.

In the next step, to issue an invoice with GTU 1 code assigned, you need to issue a sales document with the scheme: REVENUE »SALE» EXHIBITION »INVOICE (or DRAFT SALE, if the option in the settings is enabled), in the window in the item of adding the product name there is still one GTU column, where:

  • the user has the option to select the appropriate GTU code for a given item;
  • the system will automatically load the appropriate GTU code if it has selected a product / service from the warehouse (and has previously set this code).

Additional transactions mentioned in the paragraph "GTU gastronomic services - possible other markings in the JPK file" can also be marked in the wFirma.pl system. Details in the help article: Marking of documents in JPK_V7