How to mark the foil in JPK V7?
I am a manufacturer of cardboard packaging, and I also manufacture and sell bubble wrap and stretch film. Do I have to markings in the new JPK V7 for issued invoices? How to mark the foil in JPK V7?
In the ordinance 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, the legislator specified 13 GTU codes, which are to be used by active VAT taxpayers in the new JPK V7 file. Among them, the GTU 6 code should be distinguished, which applies to electronic devices, but also stretch film.
GTU code 6 a stretch film
The above-mentioned regulation indicates that the GTU 6 designation should be used in relation to the supply of electronic devices as well as parts and materials for them only specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to the VAT Act.
The indicated items in the Annex cover the delivery of the following goods:
computers and other automatic data processing machines;
printer inks and inks for automatic data processing machines;
hard drives (HDD);
plates, sheets, tapes, foils - only stretch foil;
emulsions for sensitizing surfaces, chemical preparations for use in photography;
mobile phones and smartphones;
video game consoles and other games of skill or gambling with an electronic display;
parts and accessories for photocopiers;
digital cameras and digital cameras;
other films and video recordings on discs, magnetic tapes and similar media.
How to mark the foil in JPK V7?
In the questions and answers JPK VAT with the declaration in the section "Designations of delivery and provision of services (GTU)" in question No. 19, the Ministry of Finance indicated that stretch film is listed in item 9 of Annex No. 15 to the VAT Act, so should be marked with the GTU 6 symbol.
Importantly, according to the Ministry of Finance, the sale of stretch film must be marked with the GTU 6 code, if it will be the subject of delivery. Do not do this when it packs an electronic device or other product. The seller is obliged to mark the stretch film with the GTU 6 code when it is the only delivery item. This means that the GTU 6 code applies to the sale of stretch film whenever it is delivered.
Stretch film as a delivery item
Stretch foil which is the packaging of the delivery item
GTU 6 designation in the new JPK V7
Without GTU 6
Mr. Kamil is engaged in shipping goods to customers. Every month, he buys stretch films in which he wraps the goods and sends them to the customer. Is the trader obliged to use the GTU 6 code for the issued invoices for goods packed in foil?
No, GTU 6 should identify the goods that are directly delivered. The foil as a packaging is not the main object of shipment.
A company selling various types of tapes and film issued an invoice on October 21. The invoice includes goods such as stretch film, bubble wrap and packaging tape. Does the seller have to provide the GTU 6 code on the invoice?
In JPK V7, the seller should mark with the GTU 6 code only items with stretch film.
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Marking stretch film in the new JPK V7 in the wFirma.pl system
The application of GTU codes to issued invoices and their sending in the new JPK V7 are possible in the wFirma.pl system in the package:
- Invoicing + Warehouse,
- Online accounting,
- Online accounting + extensive warehouse.
In order to issue an invoice with the GTU 6 code, first change the settings via the SETTINGS »TAXES» TYPE OF TRANSACTIONS IN JPK V7 »GTU. In the window that opens, you need to select the GTU code 6.
Issue of an invoice with the GTU code 6
To issue an invoice with the GTU 6 code, go to the tab REVENUES »SALE» EXHIBITION »INVOICE. In the window that opens, complete the basic data and select the code from the drop-down list in the GTU field.
The assigned GTU 6 code will be visible in the invoice preview window.
Issuing an invoice with the GTU 6 code in a package with the warehouse
In order to assign a GTU code to a product / service:
in case of adding a new product, go to the STOCK »PRODUCTS» ADD PRODUCT tab. In the window that opens, complete the basic data and select the code from the drop-down list in the GTU field;
- in case of modifying an already added product, go to the STOCK »PRODUCTS tab. Then select the correct product and select MODIFY from the top menu.
The issued invoice with the product will automatically contain the GTU code assigned to it.