Do I have to send JPK_VAT if I have suspended my activity?
An entrepreneur who has suspended his economic activity and does not keep any records in the VAT register, is not obliged to send JPK_VAT for suspension periods.
The exemption from the submission of JPK_VAT despite the suspension of economic activity, does not apply to:
- taxable persons making intra-Community acquisitions of goods,
- taxable persons importing services or purchasing goods - for which they are taxable persons,
- settlement periods in which the suspension of economic activity did not concern the full settlement period,
- settlement periods for which the taxpayer is obliged to settle tax on account of carrying out taxable transactions and for which he is obliged to correct input tax.
In such a case, despite the suspension of business activity, it is necessary to correctly record the performed activities or events in the VAT register, file a VAT return and send the JPK_VAT file at the same time.
- Information on JPK_VAT on the website of the Ministry of Finance
- See the most frequently asked questions and answers regarding JPK_VAT