Changes to the scope of JPK_VAT Regulation

On 17 March 2021, the Ministry of Finance presented a bill of amendment to the regulation on detailed scope of data included in tax returns and VAT records, i.e. the so-called JPK_VAT Regulation (hereinafter: “Bill”)

The Bill is to address the interpretative difficulties and postulates made by taxpayers in respect of showing and identifying individual transactions and documents in JPK_VAT, and is intended to incorporate the following changes, which are generally evaluated as favourable for taxpayers.

MPP (Split Payment Mechanism) code

According to the currently applicable legislation, the code “MPP” applies only to transactions which are objectively covered by obligatory split payment mechanism. For example, if a seller, despite not being obliged to do so, includes a “split payment mechanism” note in the invoice, the buyer should perform self-verification and not identify an invoice with the “MPP” code in JPK_VAT.

If the planned changes take effect, the MPP code will be used in all transactions covered, even voluntarily, with the split payment mechanism. With respect to the above example, it seems, even though there are some interpretational doubts, that having received an invoice with a “split payment mechanism” note, the buyer will not be obliged to make self-verification and will be entitled to automatically identify it with the MPP code in JPK_VAT. However, if the seller does not include the “split payment mechanism” note in the invoice, the buyer will be obliged to verify whether the transaction was subject to obligatory split payment and, if the answer is yes, to include the MPP code in the invoice in JPK_VAT.

Correction of input VAT

In connection with the amended rules for correcting input VAT in a situation where the buyer has not received a negative correction invoice yet and the conditions for reduction of the input VAT are satisfied, the reduction can be made on the basis of an internal document identified as “WEW”.

TP code

After the changes, the code “TP” will apply to the supply of goods or provision of services to a related enterprise, if the total amount receivable exceeds PLN 15,000 or the equivalent thereof in a foreign currency.

There are also plans to include a precise provision that the “TP” code does not apply if the relations between enterprises result only from the link with the State Treasure or local government units or associations thereof.

GTU codes

The Bill includes a number of changes to the grouping of goods and services (GTU), which make it more precise. The major changes are as follows:

  • a change to GTU_10 – there will be an explicit provision that the supply of parts of buildings or structures (premises) and share in the ownership right will also fall under this code,
  • a change to GTU_12 (intangible services) – intangible services will be explicitly defined in the regulation by reference to PKWiU (Polish Classification of Products and Services),
  • a change to GTU_09 – the Bill more precisely provides that this code applies only to the supply of medicinal products, foods intended for particular nutritional purposes and medical devices at risk of unavailability, subject to the obligation of shortage notification,
  • a change to GTU_01 – this regulation will be made more precise so that the code applies to supply of alcoholic beverages only – the current wording raises doubts as to whether the code also applies to e.g. the supply of cosmetics and perfumes containing alcohol.

Collective periodic reports (“RO”) and documents identified with “WEW” code

The new regulations will confirm the current interpretations and will explicitly indicate that in case certain documents are reported with the “RO” or “WEW” codes, they no longer need to be identified with the GTU (goods and services grouping) code, and documents reported with the “RO” code – also with the procedure codes (MPP/TP/EE etc.).

Simplified invoices

The Bill also provides for the so-called simplified invoices – receipts issued up to the value of PLN 450 and tickets documenting payment of toll for motorway or travel over any distance issued by taxpayers authorised to carry passengers: standard-gauge railway, fleet vehicles, self-propelled seagoing vessels, means of inland navigation transport and coastal shipping, ferries, airplanes and helicopters can be reported in JPK_VAT collectively (the current solution which allows for reporting receipts to the value of PLN 450 in this way is temporary and remains in force until the end of June).

The regulations will take effect one day after promulgation (except for the provisions on receipts of up to PLN 450, which will take effect on 1 July 2021), which is to take place in April.

Should you have any questions or doubts regarding the issues discussed here, we are ready to assist you.


Aleksandra Kalinowska Partner, Warsaw

T: +48 22 690 08 70
M: +48 724 440 693

Elżbieta Lis Partner, Katowice

T: +48 32 731 68 58
M: +48 664 948 038

Natalia Pielka Senior Consultant, Warsaw

T: +48 22 690 08 88