Uniform VAT audit file – changes [Nowy termin]

From October 1, 2020, the rules for reporting VAT settlements will change, including for public finance sector units. It is about the obligation to submit JPK_VAT files with VAT declarations by all entrepreneurs.

JPK_VAT is a set of information about purchases and sales, which results from the entrepreneur’s VAT records for a given period. The electronic document is sent to the Ministry of Finance.

After the changes, the entrepreneur, instead of – as currently – submitting separately VAT-7 or VAT-7K declarations with attachments and separately JPK-VAT, will send one JPK_VAT file. Thus, it will perform two duties jointly. After the changes, two JPK_VAT variants will apply: – JPK_VAT7M for taxpayers who pay monthly; – JPK_VAT7K for quarterly taxpayers.

The new JPK_VAT is an important and necessary analytical tool. According to the Ministry of Finance, thanks to the data sent in the new formula, the administration will operate even more precisely, which means better protection of honest entrepreneurs against tax frauds. It was added that the new JPK_VAT is also a relief for companies, thanks to it the obligation to submit VAT-7 and VAT-7K declarations will disappear.

Postponement of the appointment

The obligation to apply the new JPK_VAT by all taxpayers has been postponed due to the pandemic – the original date was 1 July.

“The postponement of the entry into force of the JPK_VAT reporting with the VAT declaration from July 1 to October 1, 2020 for all entrepreneurs is the result of their numerous applications. They pointed to difficulties in implementing the new solution from July 2020 due to the COVID-19 pandemic “- the Ministry of Finance explained in a press release.

Who submits JPK_VAT

SAF-T covered approximately 1.6 million VAT payers. The system entered into force to a limited extent from mid-2016. From July 1, 2016, the obligation to send JPK_VAT was imposed on large enterprises, and small and medium-sized ones from January 1, 2017.

From the beginning of 2018, this group was joined by micro-entrepreneurs keeping electronic VAT records.


Main photo source: TVN24

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