This is to let you know that 30 June 2021 saw the publication of the Regulation of the Minister for Finance, Funds and Regional Policy amending the regulation on the scope of details to be disclosed in VAT returns and records ("Regulation"). The Regulation introduces changes to the disclosures to be made in JPK_VAT files with a declaration (JPK_V7M and JPK_V7K). Some changes earlier proposed at the stage of drafting have not ultimately found their way into the final version of the Regulation.
Major changes under the Regulation:
- simplified invoices as well as motorway toll invoices issued as tickets can be reported collectively;
- GTU designations have been refined, e.g. CN or PKWiU codes are to be identified for some of the designations (e.g. GTU_12);
- no GTU codes need to be given for items marked RO or WEW, and no duty to designate specific procedures in the case of items marked RO;
- new disclosures: due date for payment or date of actual payment in the case of adjustments made as part of the VAT relief for bad debts;
- the designations "SW” and "EE” are replaced with the designation "WSTO_EE” which is to apply to each supply as part of intra-Community distance sale of goods and each telecommunication, broadcasting or electronic service provided to a customer that is established or ordinarily resident in a Member State other than Poland;
- a new designation has been introduced: "IED” (Interfejs Elektroniczny Dostawca = Electronic Supplier Interface);
- no need to apply the MPP designation to transactions, whether in sale or or purchase records;
- the WEW designation to be applied in purchase records for an internal (departmental) document in the absence of a correcting invoice (for downward adjustments);
- the TP designation will not have to be used for supplies where the associations between the customer and the supplier arise solely from associations with the State Treasury or local government authorities or their unions.
The Regulation entered into force on 1 July 2021 except that, to the extent it applies to mail order sales and VAT bad debt relief, it will enter into force on 1 January 2022. The new law will apply also to JPK_VAT filings for July 2021 because, pursuant to the Regulation, the filings for June continue to be governed by the old law.
If this issue pertains to your business and you are interested in additional information please contact our tax experts at WTS&SAJA.