What you need to know about the Standard Audit File for Tax in Poland – JPK_VAT?

  • Last update: 07.05.2024
  • Published: 30.04.2024
  • Read in: 6 min

Running a business, regardless of the country, is always a challenge that requires entrepreneurs to fulfill a number of obligations. In Poland, one of these is VAT settlement, which includes filing VAT declarations in the form of a Standard Audit File for Tax (JPK). If you want to learn more about JPK, you’ve come to the right place, as this article focuses on this topic.

What you need to know about the Standard Audit File for Tax in Poland – JPK_VAT?

From this article, you will learn:

  • What is JPK?
  • Who is required to submit JPK_VAT and by when?
  • What are the structures of JPK files?
  • What sections do JPK files consist of?
  • How to generate a JPK file?
  • What are the penalties for late submission of JPK or its absence?

Standard Audit File - JPK - what is it?

JPK, or the Standard Audit File, is a Polish format of an electronic file that meets the international standard SAF-T (Standard Audit File for Tax). It is in XML format and is used to report transactions related to the exchange of goods and services by VAT taxpayers.

It is worth noting that there are many structures of the standard audit file, of which the most popular is JPK_V7 (JPK_VAT containing the VAT declaration).

 

JPK_VAT control file – which entrepreneurs are required to submit it?

Since July 1, 2020, the submission of JPK V7 is mandatory for all Polish companies and has replaced the VAT declarations that were in force until then. The generation of JPK is done using electronic software for managing a company’s accounting.

 

Deadline for sending JPK_VAT

Active VAT taxpayers must send JPK_VAT by the 25th day of the month following the accounting period. If this day falls on a weekend or holiday, the deadline is moved to the nearest working day.

 

Purpose of introducing JPK

The purpose of introducing JPK is to improve the tax system by faster and easier collection and analysis of data concerning company operations, which reduces the number of tax audits and tax frauds. Thanks to the possibility of reporting JPK electronically, entrepreneurs also gain more time for other duties.

Structures of JPK files

Among the JPK files, several structures can be distinguished. They must be reported monthly or provided on request by tax authorities.

 

Mandatory Standard Audit File – JPK V7

Among the most important is JPK V7, i.e., JPK with a declaration, which is submitted monthly and combines elements of the JPK_VAT file and VAT-7/VAT-7K declaration.

 

What do JPK_V7 files contain?

The JPK_V7 file consists of two parts:

  • The JPK V7M record part, containing information about the company’s sales and purchases.
  • The JPK_V7M declarative part, containing information previously included in the VAT declaration.

It is worth emphasizing that thanks to modern accounting software, both the generation of the JPK file and the sending of the JPK file are highly automated and simplified.

 

Other structures of JPK files

In addition to JPK_V7, there are also other structures of JPK files that need to be submitted on request by tax authorities, such as:

  • JPK_FA – relates to the recording of sales invoices. It contains data about the goods listed on each sales invoice, as well as information about the transaction itself.
  • JPK_FA_RR – contains information about VAT RR invoices.
  • JPK_MAG – pertains to warehouse records. It includes information about the movement of goods, their receipts and issues, as well as data about their value, condition, or the invoice number related to the operation concerning the given goods.
  • JPK_KR – contains all entries from the accounting books.
  • JPK_WB – is a bank statement that contains information about each transaction on the account, including details of the counterparties or the values of transfers. The generation of JPK WB can be commissioned to a bank.
  • JPK_EWB – is a record of revenues for VAT taxpayers who use a flat rate as a form of tax settlement.
  • JPK_PKPiR – contains accounting data organized in a logical structure. It pertains to those who maintain a tax ledger of income and expenses.

 

Standard Audit File – JPK Elements

The structure of the standard audit file can distinguish such elements of JPK as:

  • Header – contains information allowing the identification of the VAT taxpayer, e.g., company name, tax identification number (NIP), or address, as well as the date of generation of the JPK file, and data concerning the audit file itself, e.g., the reporting period, or the purpose of submitting JPK.
  • Substantive section – this section contains information about economic events that occurred during the reporting period.
  • Control section – contains, among others, the number of lines and the sum of VAT, which allows verifying whether all information has been provided correctly.

Generating and submitting JPK_VAT

Generating JPK usually occurs using accounting software. However, if a VAT taxpayer does not use such software, they can use free tools offered by the Ministry of Finance. It is important to remember that the JPK document prepared in this way must be signed using a qualified signature, trusted profile, or authorizing data along with the revenue amount before sending.

When the JPK VAT is sent, the sender will receive an Official Confirmation of Receipt – UPO.

 

Correcting JPK

If the submitted JPK document contains errors, entrepreneurs are required to submit a correction, which is done analogously to the method of sending the first version of the file.

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Consequences of not submitting JPK

Failure to submit JPK on time can be treated as obstructing or thwarting the performance of official duties by tax authorities, which in turn can be treated as a fiscal offense or tax crime, resulting in fines.

The amount of the fine for a fiscal offense ranges from 1/10 to twenty times the minimum wage, i.e., from about PLN 430 to about PLN 86,000. However, the amount of the fine for tax crimes is calculated in multiples of daily rates – from ten times to two hundred times. In 2024, daily rates range from PLN 141.40 to PLN 56,560, which means that the minimum penalty in the case of a tax crime is PLN 1,410.

What else do you need to know about JPK_V7?

The structure of JPK_VAT requires VAT taxpayers to use several additional identifiers.

 

GTU codes

The taxpayer, when issuing sales invoices, will need to mark such a document with an appropriate GTU code, which will then be included in the record part. The mentioned GTU codes refer to:

 

Code What does it concern?
GTU_01 Trade in alcoholic beverages
GTU_02 Trade in fuel
GTU_03 Supplies of heating oil and lubricating oil
GTU_04 Supplies of tobacco products, tobacco dry, and e-liquid fluids
GTU_05 Supplies of waste
GTU_06 Supplies of electronic devices and parts and materials for them
GTU_07 Supplies of vehicles and automotive parts
GTU_08 Supplies of precious and non-precious metals
GTU_09 Supplies of medicines and medical devices
GTU_10 Supplies of buildings, structures, and land
GTU_11 Trade in emission rights
GTU_12 Provision of intangible services: advisory, accounting, legal, managerial, marketing, advertising, training, central companies, market research and public opinion, in the field of scientific research and development work, in the field of non-school forms of education
GTU_13 Provision of transport services and in the field of warehouse management

 

Transaction procedure codes

 

Code What does it concern?
SW Supply as part of mail order sales from the territory of the country, as mentioned in Art. 23 of the VAT Act.
EE Provision of telecommunications, broadcasting, and electronic services, as mentioned in Art. 28k of the VAT Act.
TP Existing connections between the buyer and the supplier of goods or service provider, as mentioned in Art. 32 para. 2 item 1 of the VAT Act.
TT_WNT Intra-community acquisition of goods made by the second VAT taxpayer in a triangular transaction under the simplified procedure, as mentioned in section XII chapter 8 of the VAT Act.
TT_D Supply of goods outside the country made by the second VAT taxpayer in a triangular transaction under the simplified procedure, as mentioned in section XII in chapter 8 of the VAT Act.
MR_T Provision of tourism services taxed under the margin scheme according to Art. 119 of the VAT Act.
MR_UZ Supply of used goods, works of art, collectors’ items, and antiques, taxed under the margin scheme according to Art. 120 of the VAT Act.
I_42 Intra-community supply of goods following their import under customs procedure 42 (import).
I_63 Intra-community supply of goods following their import under customs procedure 63 (import).
B_SPV Transfer of a single-purpose voucher made by a taxpayer acting in their own name, taxed according to Art. 8a para. 1 of the VAT Act.
B_SPV_DOSTAWA Supply of goods and provision of services related to a single-purpose voucher by the taxpayer who issued the voucher according to Art. 8a para. 4 of the VAT Act.
B_MPV_PROWIZJA Provision of brokerage services and other services related to the transfer of a multi-purpose voucher, taxed according to Art. 8b para. 2 of the VAT Act.
MPP Transaction covered by the obligation to use the split payment mechanism.

 

Types of document codes

Elements of JPK, which are not mandatory, but optional, are codes of document types related to sales, later included in the record part of JPK.

Code What does it concern?
RO Collective document, concerning sales to private individuals using a cash register by entrepreneurs not conducting business activity.
WEW Internal document, issued when the taxpayer does not issue an invoice or receipt but is obligated to charge VAT.
FP Designation of an invoice, which is issued for a receipt.

 

There are also designations related to purchase documents.

Code What does it concern?
VAT_RR Designation of a VAT_RR invoice.
WEW Designation of an internal document.
MK Designation of a document issued by a VAT taxpayer – service provider or supplier – who uses the cash method.

Summary of JPK

The introduction of JPK in Poland is a significant step towards the digitization and improvement of the Polish tax system. This solution not only increases the transparency of tax data reporting but also reduces the time spent on maintaining VAT records by entrepreneurs. Meanwhile, tax authorities, thanks to JPK, have better access to detailed information, which allows for more effective detection and prevention of tax fraud and facilitates the conduct of audits.

However, it should be noted that generating JPK, as well as its transmission, should be done with attention to detail and deadlines, as incorrect filling of the document will be associated with the need for correction. Meanwhile, its late transmission may be treated as a tax crime or offense, resulting in fines.

If you need support with e-commerce accounting or VAT and VAT OSS issues in EU and UK countries, such as registrations, declarations, or settlementsschedule a consultation and see what our specialists can do for you!

Michał Doruch Michał has been dealing with VAT settlements, registrations, and filings in European Union member states and the United Kingdom for over 10 years. He also covers issues related to VAT OSS, Intrastat reporting, and direct customer support. Michał has been associated with Taxology since March 2021.