JPK_VAT Regulation published in the Journal of Laws
On the last day of June 2021, the regulation amending the so-called “JPK-VAT with declaration” regulation was published in the Journal of Laws. We informed about the regulation in our alerts of 25 March and 28 May 2021.
The regulation took effect on 1 July 2021, but its provisions will apply, with certain exceptions, to tax returns for July 2021, i.e. JPK_VAT files submitted after the 25th of August 2021.
As a reminder, please find below the major changes introduced by the new regulation:
- the MPP (Split Payment Mechanism) code will no longer be used,
- collective recognition of the so-called ‘simplified’ invoices will be possible,
- GTU codes will no longer be used for documents identified with the codes: “RO” and “WEW”, and no procedure codes will be used for documents identified with “RO”,
- the regulations regarding the use of GTU codes for specific groups of goods and services were made more precise,
- the “TP” code will not apply to supply of goods or provision of services if the relations between buyer and the supplier of goods or provider of services result only from the link with the State Treasure or local government units or associations thereof,
- an obligation was introduced with respect to settlements for January 2022 to indicate the payment term or date of payment receipt in case of output tax adjustments made as a result of benefiting from the bad debt relief,
- adaptation of the codes used in the JPK_VAT file to the e-commerce package:
- with respect to settlements for January 2022, the codes “SW” and “EE” will be replaced with a single “WSTO_EE” code – until this time, both distance intra-Community supply of goods and provision of telecommunications, broadcasting and electronic services should be identified with the “EE” code,
- “IED” code was introduced, also with respect to settlements for January 2022, for online sales platforms responsible for VAT collection on low-value consignments originating from outside the EU, which will not register for the IOSS or OSS procedures in Poland or any other EU Member State.
Should you have any questions or doubts regarding the issues discussed here, we are ready to assist you.