Changes in JPK – from the settlement for April 2021?

The COVID-19 epidemic seemed to slow down changes in VAT. Nevertheless, the Ministry of Finance is working on changes in the SAF records, which are to apply from the settlement for April 2021.

From 1 October 2020, i.e. with the entry into force of Art. 109 paragraph. 3b of the Act of March 11, 2004 on tax on goods and services (i.e. Journal of Laws of 2020, item 106 as amended, hereinafter: VATU), new rules for keeping VAT records by taxpayers in the JPK_V7 file format came into force. The key aspects related to the scope of records are specified in the Regulation of the Minister of Finance, Investment and Development of October 18, 2019 on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services. In order to eliminate the existing interpretation doubts, the Ministry of Finance submitted for consultation a draft amendment to the above-mentioned regulation on the detailed scope of data contained in tax declarations and records.

The most important changes include:

  • Modification of the use of GTU symbols, incl. concerning medicines, alcohol, delivery of parts of buildings and premises, intangible services (reference to PKWiU);
  • Modification in the use of the MPP marking – the marking will be mandatory for each transaction for which the payment was made using the split payment mechanism, also when the mechanism was applied voluntarily by the counterparty;
  • Modification in the use of the TP code – introduction of the PLN 15,000 amount threshold, from which invoices are marked with the TP code;
  • Exemptions from the use of the TP designation for certain entities;
  • it will be possible to recognize input tax corrections “in minus” on the basis of ECA documents.

We encourage you to take advantage of the free webinar where the most important information about changes in the JPK_VAT structure will be provided. Registration for the webinar is possible at:

https://kancelariamadejczyk.biz/webinary/nadchodzace-zarzenia-w-jpk-rozliczenie-za-kwiecien-2021-r/