This is to let you know that work is underway in the Finance Ministry on changes to the scope of disclosures in JPK_VAT files with tax return (JPK_V7M and JPK_V7K). The goal is to simplify certain mechanisms to address various controversies that have been raised by businesses. These changes are being drafted as Regulation of the Minister of Finance, Funds and Regional Policy amending the regulation on detailed scope of disclosures in goods and services tax returns and records (“Regulation”), which is currently being processed in the committees.

The draft Regulation proposes a number of changes:

  • the “MPP” designation would be extended onto all split-paid invoices;
  • simplified invoices and invoices in the form of toll tickets (for motorway use) could be disclosed as summary reports;
  • “GTU” designations would be extended, including by adding CN or PKWiU codes for some of them (e.g. GTU_12);
  • items marked RO or WEW would not need to be accompanied by GTU designations;
  • the “TP” designation would be used only for transactions above the threshold (gross amount of PLN 15,000 or foreign currency equivalent) and would not have to be used at all where the customer and the supplier are related parties solely by reason of their relationship to sovereign or sub-sovereign entities (State Treasury, local governments, etc.);
  • the “WEW” designation would be used to adjust input tax in the absence of an invoice providing for a downward adjustment.

The Regulation is expected to become effective when promulgated (published), or on 1 July 2021 to the extent it applies to the summary reporting of documents.

We will keep you up to date on the progress of this legislation.

If these issues pertain to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.

Doradztwo Podatkowe WTS&SAJA Sp. z o.o.

Bałtyk Building, 13th floor

ul. Roosevelta 22

60-829 Poznań

tel. (+48) 61 643 45 50

Warsaw Office

Central Tower, 22nd floor

Al. Jerozolimskie 81

02-001 Warszawa

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