New JPK_VAT (Polish SAF-T) - time to start preparing

Brochure of the Ministry of Finance

The Ministry of Finance published an information brochure describing the logical structures of JPK_V7M / V7K file (Polish SAF-T). The file includes information which was included both in VAT returns and VAT registers. Soon, the only way to report VAT settlements will be to send a JPK_V7M/K file.

The new structures of JPK_VAT which include VAT return (JPK_V7M and JPK_V7K) have just been made available so taxpayers are already able to adapt their IT systems to the new requirements, which enter in force on 1^st April 2020.

This means that taxpayers can already start adapting their systems to generate the new JPK file. The brochure can be viewed online – https://www.gov.pl/attachment/1fe782e7-892a-42e6-8202-1e57b61881bc

Single SAF-T file (JPK_V7M or JPK_V7K respectively) will contain both VAT-7 and VAT-7K returns and VAT registers.

Please note that, as of 1^st July 2020, it will be impossible to submit VAT-7 and VAT-7K returns other than via the new JPK_VAT file, and that large taxpayers will need to send the new JPK files from 1^st April 2020.

How we can help you?

SSW experience and skills can help you to prepare your new JPK_VAT (JPK_V7M/K), both as regards its content and form. We would be delighted to help you with:

• Assess the current JPK files in order to eliminate any irregularities;
• Prepare tax procedures that allow your VAT register to include all of the required data;
• Map your tax system to highlight the data which must be entered into additional boxes in the new JPK file.
• Prepare a system/application to generate JPK files in the form of JPK_V7M / JPK_V7K.

Naturally, should you have any other requirements or queries regarding existing or new-style JPK (SAF-T files), we would be delighted to assist you.