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.

Communication from the Ministry of Finance

Additional information

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