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New SAF-T (JPK_VAT) is coming

As we have already reported, VAT taxpayers will be required to submit a new version of the JPK_VAT file consisting of record and declaration parts. This file will replace the current VAT-7 and VAT-7K declarations and VAT records in the form of a single audit file for tax (SAF-T). The new JPK_VAT file will be used starting from the VAT settlement for October 2020.

What is new?

Entry into force of the new JPK_VAT requires appropriate preparation on the part of taxpayers, who will be obliged to report a wider range of data than before.

The new JPK_VAT structure contains data on purchase and sale transactions, detailing the value, amounts and rates of VAT, and data of individual contractors. In addition, the new JPK_VAT structure introduces the obligation to provide, among other things, the following information:

  • Designations for selected groups of goods and services (e.g. alcohol sales, provision of transport services)
  • Designations for transactions subject to a special VAT settlement procedure (e.g. distance sales, split payment mechanism)
  • Designations of certain types of records documenting taxable activity (e.g. internal document, report from cash register).

The file consists of two structures:

  • Record part (register), resembling JPK_VAT files submitted so far
  • Part containing data corresponding to the current VAT-7 and VAT-7K returns.

Deadlines

The file is to be submitted by the current deadlines for VAT returns, i.e. by the 25th day of the month following the settlement period (monthly or quarterly). Taxpayers with quarterly settlements will also be required to send only the completed registration part of the JPK_VAT file by the 25th day of the month following the month to which the records relate.

Support from KR Group

If you have any problems fulfilling these new obligations, or wish to entrust these duties to a professional partner, please contact us. KR Group has provided services in this area since the initial introduction of the obligation to submit SAF-T files.

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