On April 18th, 2023, the Finance Minister's Decree of March 30, 2023, on records kept by members of a VAT group was published in the Government Journal under item 727. The regulations apply to a narrow group of taxpayers such as the VAT group, or in fact its members, and will go into effect on July 1st 2023.
Since January 1st, 2023, another type of VAT payer has been operational in the Polish legal order - the VAT group. Pursuant to current regulations, a VAT group may be created by financially, economically and organizationally related entities.
The institution of a VAT group is voluntary and depends on the decision of the entrepreneurs forming the group. As Article 8c(1) of the VAT Law indicates, the supply of goods and services made by a member of a VAT group to another member of the same VAT group is not taxable.
VAT group and records
As a result of the introduction of the provisions for the new JPK_GV logical structure (1) on July 1st, 2023, members of a VAT group will be required to send records to the tax office with jurisdiction over the VAT group representative by electronic means of communication, for monthly periods, by the 25th of the month following each month. The record will be prepared and submitted separately by each member of the VAT group, in the scope of supplies and services provided to other members of the VAT group. The need to provide such records will also occur in the absence of transactions for the supply of goods or services between members of the VAT group in a given settlement period.
Records - scope of data
The published regulation specifies the detailed scope of data contained in the records and the method of presenting data in the records, taking into account the need to counteract tax evasion or avoidance by the VAT group, control of the obligations of the VAT group by the tax authority, and the technical and organizational possibilities of keeping the records by the members of the VAT group.
The new records of the JPK_GV structure (1) will need to contain the following data:
- indication of the date of sending the records,
- designation of the tax office to which the records are sent,
- indication of the purpose of sending the records - sending the records or correcting the records
- identification data of the VAT group member sending the records, i.e. tax identification number (NIP), if the VAT group member is a natural person - indication of the surname, first name and date of birth, and if the VAT group member is an entity that is not a natural person - indication of full name and e-mail address,
- indication of the period for which the records are sent,
- data on the activities referred to in art. 8c(1) of the Act of March 11, 2004 on tax on goods and services, i.e.:
- the number of the document confirming the action,
- the date of issuance of the document confirming the activity,
- the name or surname of the VAT group member on whose behalf the action was performed
- the tax identification number (TIN) of the VAT group member on whose behalf the action was performed,
- the date on which the supply of goods or services was made or completed,
- the name (type) of the goods or service,
- measure and quantity (number) of goods delivered or scope of services rendered,
- unit price of the goods or service,
- the amount due for the type of goods or services,,
- the total amount due for the activity,
- the sum of total receivables for activities performed during the monthly period.
In addition, these records may include:
- the contact telephone number of the VAT group member sending the records or the person representing that member,
- the name of the ICT system from which the records are sent,
- in the case of a correction of the records - the scope of the changes made, along with the reasons for the correction.
You can read more about the aforementioned regulations and appendix on the method of indicating data in the records, under the following link.