Changes in VAT reporting from 1 October

The postponement of the entry into force of the JPK_VAT reporting from 1 July to 1 October 2020 is the result of numerous requests from entrepreneurs drawing attention to the difficulties in implementing the new solution in connection with the coronavirus pandemic.

This change concerns not only the date of entry into force of the new regulations, but also the way of reporting. The existing JPK files containing transactions shown in VAT registers will be replaced by a new JPK VDEK file, which includes both the declaration and details of the transactions shown in it (declaration and bookkeeping part), and this will mean the obligation to send only one file from 1 October.

The new JPK VDEK file will be available in two variants - JPK_V7M and JKP_V7K, and the choice of the variant depends on the form of settlement used by the given company (JPK_V7M for monthly settlement and JPK_V7K for quarterly settlement).

Moreover, the new structure means for taxpayers the necessity to report data which were not previously reported. In order to properly fill in the JPK VDEK file, the entrepreneur will be authorised to include in the sales invoices the symbols identifying the products and services sold and the procedures applied, i.e. the so-called GTU product groups (list of GTU codes). Information about the code, procedure and proof of sale will also have to be included in the interface files.

In the JPK_VAT file with the declaration with GTU symbols, the correction invoice should be marked, if the correction concerns the goods/services covered by GTU symbols. However, if the correction of the invoice concerns only the goods/services not covered by GTU marks, the correction invoice should not be marked as such.

On the other hand, in JPK_VAT with declaration concerning transactions covered by the split payment mechanism, the MPP (Split Payment Mechanism) symbols should be used, and the GTU and MPP symbols should also be used for correction invoices issued to invoices received before the introduction of the new JPK_VAT with declaration.