Changes to JPK_VAT are coming – from July 1, 2021.

In May, the Ministry of Finance did not manage to complete the work on the amendment to the regulations on the single control file (JPK_V7). The latest version of the draft regulation shows that the changes in the registration and declaration part of JPK_V7 will take effect from 1 July.

The most important change that caught the eyes of taxpayers and accountants is the lack of a burdensome obligation to mark invoices with the “SPM” attribute (split payment mechanism) from 1 July 2021. Currently, the MPP marking should be used for transactions subject to the obligation to use the split payment mechanism. Therefore, these are transactions that include goods or services listed in Annex 15 to the VAT Act and the total amount due exceeds PLN 15,000. PLN or its equivalent expressed in a foreign currency. Currently, the MPP marking is to be withdrawn from the VAT register altogether. It seems that the introduction of the mandatory use of the “SPM” attribute has not proved successful both from the perspective of taxpayers and the Ministry of Finance.

Other changes include:

  • Modification of the use of GTU symbols, incl. regarding medicines, alcohol, delivery of parts of buildings and premises, intangible services (reference to PKWiU);
  • Modification in the use of the TP symbol – introduction of the PLN 15,000 amount threshold, from which invoices will be marked with the TP code (transactions below this amount will, in principle, be excluded from being marked with this code);
  • Exemptions from the use of the TP designation for certain entities.

The draft regulation also concerns changes related to the e-commerce package, which is to enter into force on 1 July. For this reason, the SW and EE tags (EE attribute from 2022) will be removed and the WSTO_EE and IED tags will be introduced.