In response of April 14, 2021, reference number: SP9.8022.2.2021, the Minister of Finance, Funds and Regional Policy informed that the Ministry of Finance has prepared a draft amendment to the provision of Art. 16a of the Fiscal Penal Code, which addresses the issue of submitting active regrets at each correction of the JPK_V7 registration part.
The problem with submitting active grief arose on October 1, 2020, when the provisions on the new JPK_V7 entered into force. Currently, this file consists of two parts: registration and declaration. The record part is a book within the meaning of art. 53 par. 21 point 3 of the Fiscal Penal Code. The newly introduced art. 61a of the Fiscal Penal Code introduced a sanction for submitting an unreliable or defective book.
The SAF-T correction in terms of the declaration part does not require active grief. On the other hand, each record part requires an active regret. In order to avoid the consequences of submitting unreliable books (pursuant to the new Art. 61a of the Polish Fiscal and Penal Code), it is necessary to follow Art. 16 of the code, which regulates the institution of the so-called active regret. “Active regret” is a notice of a prohibited act containing all relevant circumstances of the case. From March 31, 2020, active grief can be sent via the Internet. To send an “active grief” electronically, you need to use the ePUAP platform and send the message to the mailbox of the competent authority (tax office). Notices sent via the Internet must be signed with a qualified electronic signature, a trusted signature or a personal signature. An active grief can also be submitted traditionally in writing or orally for the record at the office.
For example, in order to avoid a penalty, if the taxpayer submitted JPK_V7, and only then realized that he did not take into account one sales invoice, he must correct both the declaratory part (because the amount of tax due increased) and the registration part (because he showed an overdue invoice in it). Simultaneously with the correction, the taxpayer has to submit an active regret.
The new draft of the Ministry of Finance assumes that the institution specified in Art. 16a of the Penal Code (exclusion of penalty) will also apply in the case of submitting a JPK_V7 correction, concerning only the registration part or the correction of both JPK_V7 parts – declaration and registration. Currently, the legislative proposal in this area is subject to arrangements with the Ministry of Justice.