JPK_VAT – life situations
If, for some important reasons, you are not able to prepare for the transfer of JPK VAT, submit a motivated application to the head of the tax office, in which you are accounting for postponing the date of submission of the first JPK VAT file. You can do this only before the deadline for submission of the first JPK VAT.
If you forget your new obligation or for any other important reason you have not provided JPK VAT on time, you can express the so-called active regret, pay outstanding tax and submit JPK-VAT.
Notification of non-compliance
The National Tax Administration checks all sent JPK documents using a special electronic system. In case of discrepancies you will receive information about them, which need to be clarified at the tax office where you are accounting.
Emerging inconsistencies may concern, inter alia:
- discrepancies in submitted JPK VAT files and declarations submitted for the same period of time.
- differences in transaction amounts reported by counterparties in JPK VAT files.
- inclusion in JPK VAT files of purchases of VAT invoices issued by entities which do not have the status of an active taxpayer in value added tax.
If you have given your mobile phone number and email address, you will receive sms and e-mail information.
You will receive an e-mail from the following address: firstname.lastname@example.org with the signature of the Ministry of Finance and sms at the same time. You can also receive a phone call from the tax office if you have not provided a mobile phone number or e-mail address.
You do not reply to these messages but only contact your tax office in order to check and possibly correct submitted JPK or VAT return.
Remember! This information is not an opening of tax proceedings. Nor is it the initiation of an audit. This is an incompatibility that needs to be clarified. This may be an error in the NIP number or company name.
The letters sent do not contain any requests for payment of tax, and no external links or attachments in the form of files are included in the e-mail.
In each tax office there are designated contact persons within JPK VAT. Call or send email and you will receive information about your case. Below we present a reference to all tax offices, then select your tax office, in the contact section you will find the service of JPK VAT. There are telephone numbers and e-mail addresses to contact persons:
- National Revenue Administration in Białystok
- National Revenue Administration in Bydgoszcz
- National Revenue Administration in Gdańsk
- National Revenue Administration in Katowice
- National Revenue Administration in Kielce
- National Revenue Administration in Kraków
- National Revenue Administration in Lublin
- National Revenue Administration in Łódź
- National Revenue Administration in Olsztyn
- National Revenue Administration in Opole
- National Revenue Administration in Poznań
- National Revenue Administration in Rzeszów
- National Revenue Administration in Szczecin
- National Revenue Administration in Warszawa
- National Revenue Administration in Wrocław
- National Revenue Administration in Zielona Góra
FAQs for microentrepreneurs JPK VAT
Note! Current explanations of the most common problems can be found on the Ministry of Finance's website under "Questions and answers".
Sending a file
- How do I prepare a JPK_VAT file?
A taxpayer who does not use accounting software with the possibility of generating XML files can download a JPK_VAT. csv file made available by the Ministry of Finance to prepare his own file and fill in any spreadsheet as needed.
The file prepared in this way can be sent from the free application Klient JPK 2.0.
- How to send JPK_VAT? Can you do it by yourself?
The prepared JPK_VAT in CSV format should be converted into XML format in the JPK 2.0 Klient application using the option "Convert CSV to XML file". The document prepared in this way is ready for dispatch, which is done by using the "Send document" option of the JPK 2.0 Klient application.
- How to sign JPK_VAT?
JPK_VAT can be signed in the Klient JPK 2.0 application by qualified electronic signature or by means of a trusted e-PUAP (eG0) profile.
Sending a JPK_VAT file on someone's behalf requires a prior submission of power of attorney to the tax office to sign a declaration made by electronic means of communication (UPL-1).
- What is the proof of sending JPK_VAT correctly?
The proof of correct sending of the JPK_VAT file is obtaining the status 200 "Document processing completed correctly. UPO was generated".
- How do I download UPO for a sent JPK_VAT?
In order to download the Official Acknowledgement of Receipt (UPO) for correctly sent JPK_VAT you can use the functionality of the JPK 2.0 Klient application ("History" tab) or the active UPO_JPK pdf form.
- What is the cause of a JPK_VAT sending error for the "Upload Initiation failed" message.
The cause of the error may be:
- the use of an incorrect Certificate with a public key from the Ministry of Finance,
- incorrectly define the location of the cryptographic card reader driver file,
What does the "400" error message mean?
The error concerns the initiation of a session for sending the same document.
- Does a company keeping records of VAT purchases and sales with Microsoft Excel need to send monthly JPK_VAT? Is Microsoft Excel a computer program?
Tax books kept with the use of office software, including spreadsheets (e. g. Excel) should be considered to be kept with the use of computer programs. Therefore, entities maintaining tax books using spreadsheets are obliged to submit JPK_VAT monthly by means of electronic communication.
From 1 January 2018, all VAT payers will be obliged to keep electronic VAT records.
- Is it possible to send JPK_VAT regarding e. g. a company or other entity with a Trusted Profile? Is it necessary to submit the UPL-1 in this case?
JPK_VAT files can be signed by a qualified electronic signature or by te-PUAP (eG0) trusted profile. If a company or other entity appoints an attorney-in-fact, the UPL-1 should be filed.
- What happens if there are differences between JPK_VAT and the VAT return?
JPK_VAT and the VAT return reflect the records of VAT purchases and sales and should therefore be in agreement. If there are differences in these two documents, this will be indicated in the' report of incompatibility' and sent to the tax office. The taxpayer will receive general information about the inconsistencies by e-mail, text message or telephone and you will need to explain them at the tax office where you account.
- Is it possible to bring to the tax office data, which should be included in JPK_VAT on CD, flash drive, paper printout?
You cannot bring JPK_VAT data on CD or flash drive to the tax office. You can provide data on a CD, flash drive, paper print-out directly to the tax office only if it concerns data other than JPK_VAT and you must provide it at the request of the tax office.
JPK_VAT has to be sent every month electronically, in CSV format using the Klient JPK 2.0 application, you change to XML format using the option "Convert CSV file to XML". The document prepared in this way is ready to be sent by using the "Send document" option of the JPK 2.0 Klient application. JPK_VAT files can also be sent by means of updated commercial accounting programs.
- If the tax office requires JPK to be transferred upon request, is it possible to bring data on a CD, flash drive, paper print directly to the tax office?
- Do you need to correct JPK_VAT when there was an invoice adjustment?
Yes. You have to submit a JPK_VAT adjustment, with the indicated purpose of submission: 2 (1,2,3, etc. from 1 January 2018)
JPK_VAT and VAT DECLARATIONS
- If the taxable person accounts for VAT on a quarterly basis and submits VAT-7K returns, can he also send JPK_VAT on a quarterly basis?
No. JPK_VAT must be sent for monthly periods, by the 25th day of the month for the previous month.
- With regard to the monthly reporting obligation of JPK_VAT, can the company still retain the option of submitting VAT returns quarterly?
Yes, the legislation allows VAT returns to be submitted on a quarterly basis.
- Should JPK_VAT agree with the data included in the VAT return?
Both JPK_VAT and the VAT return should reflect the records of purchases and sales of VAT. The data in JPK_VAT should therefore be consistent with the data in the VAT return. In order to eliminate the risk of errors and doubts, the version of the JPK_VAT structure has been modified to reflect the current VAT return in a tabular format.
- Does a taxable person who makes a 'zero' VAT return have to send JPK_VAT?
Taxpayers who are obliged by Article 109 (3) of the of the VAT Acts to keep records of sales and purchases are also obliged to submit a monthly JPK_VAT file.
In this case, fill in the JPK_VAT file header and the part containing the entity identification data. Other items should not be filled in.
- Is a farmer who is an active registered VAT taxable person submitting VAT returns and carrying out only an agricultural activity subject to the obligation to submit JPK_VAT?
Yes, a farmer who is an active registered VAT taxable person must submit JPK_VAT files
- Should all issued invoices be recorded in JPK_VAT or one single aggregate amount, including the sum of invoices issued?
All invoices issued (invoice after invoice) must be included in JPK_VAT.
- How to show the invoice to the receipt in JPK_VAT?
In the case of invoices issued for receipt sales to VAT taxpayers, the invoice should be shown in JPK_VAT. If an invoice is issued to a VAT payer after the entry in the accounts of a receipt sale, the invoiced value shall be deducted from the sales and the sale shall be recorded on the basis of an invoice.
If an invoice is issued after sending JPK_VAT for a given period, the corrected JPK_VAT must be sent with the invoice shown.
There is no need to make changes in the VAT records in the situation of issuing an invoice to receipt sale to natural persons not conducting business activity. Such sale can only be documented by means of receipts and entered collectively, in which case 'receipts sales' should be entered in the relevant mandatory items. Thus, if an invoice is issued in favour of the consumer, then this does not need to be indicated separately in JPK_VAT.
- Does JPK _VAT require documents to be arranged according to the date of inclusion in the VAT register?
No, the order in which invoices are written in JPK_VAT is irrelevant. It is essential that the contents of the records correspond to the return or its correction. The question of numbering is a matter for the taxpayer to decide.
- How to recognise the change of JPK_VAT when the value of negative corrections causes the return values to be negative? Should the amounts be presented with a minus?
If the correction values take negative values, (i. e. with a minus sign) they should be shown in JPK_VAT in this way.
In the fields K_10 to K_38 in JPK_VAT do we enter aggregate invoice data broken down by VAT rates or do we enter each invoice item separately?
We present aggregate data broken down by VAT rates.
- Is field" K_43 for "VAT Purchase Register" described as "Net invoice value" to be used only for the part of the invoice where it documents transactions with a non-zero tax amount (i. e. other than VAT-exempt, taxed at a 0% VAT rate) or the entire invoice?
Given that the corresponding JPK_VAT fields are to be compatible with a VAT return, the same method should be used when filling in field K_43, i. e. to take into account only the part of the invoice that documents transactions containing the amount of tax deductible.
- What is the taxable person to do if he receives a VAT invoice from the supplier for two items. One item in the invoice is valid and the other is not. He has received a correction invoice from the above mentioned supplier, which corrects the second item of the basic invoice. According to the provisions of the VAT Act there is no right to deduct VAT from the second item of the invoice. In such a case, should the second item of the net basic invoice/VAT be entered in the register and correspondingly corrected -net/VAT - or only the first (reasonable) item of the invoice, and should the second item of the invoice and the correction to it be ignored?
JPK _VAT is to reflect the records in VAT. Thus, the purchaser only records VAT on invoices which is deductible according to the rules. In this case, the first valid invoice item shall be included in JPK_VAT.
- Can the item' tax due' contain a minus sign if more correcting invoices are recorded than sales invoices?
If the amounts of tax due are negative, such amounts should be shown in JPK_VAT.
- If the taxpayer has several cash registers, he can he make a single collective record on the basis of several periodic reports, should each periodic report from each cash register be set up separately?
A taxpayer may make a single cumulative record for all the cash registers held.
- Should fiscal receipts also be included in the structure of JPK_VAT until a separate structure for fiscal receipts is established?
Yes, collectively on the basis of the proof "Periodic fiscal report"..
ADJUSTMENTS OF JPK_VAT
- In what situations is a taxpayer obliged to send a JPK_VAT adjustment?
The JPK_VAT adjustment should be submitted, among other things, in the case of changes in the following items: due tax, input tax, errors concerning dates, in the case of changes in the counterparty's data which make it impossible to identify the counterparty. The JPK_VAT adjustment is submitted with a fixed purpose: 2 (1,2,2,3, etc. from 1 January 2018)
- Is a VAT payer who submitted JPK_VAT and was not obliged to do so, is obliged to submit adjustments in the event of changes in the data that the taxpayer would have to correct?
Yes, in this case he should make an adjustment.
- Should the JPK_VAT adjustment be sent in the event of an adjustment of the VAT-7 return, which consists solely in a change of amounts: the amount to be refunded to the taxpayer's bank account and the amount to be carried over to the next accounting period?
In this case, there is no reason to submit a JPK_VAT adjustment.
- By what date should the JPK_VAT adjustment be submitted?
In the case of taxable persons obliged to submit VAT returns monthly, the adjustment of JPK_VAT should be submitted immediately after correcting of VAT-7 returns or after receiving information on entering incorrect data of the contractor.
In the case of taxable persons accounting for VAT quarterly, adjustments for individual months should be submitted immediately after any errors justifying their inclusion in the file have been identified.
- Does JPK_VAT also apply to entities registered in VAT on the territory of Poland, which do not have a fixed place of business in Poland?
Yes, JPK_VAT also applies to entities which do not have a fixed place of business activity in Poland and which are registered in Poland as VAT payers. The obligation to keep records in accordance with Article 109 (3) of the VAT Act shall be directly connected with transactions subject to VAT on the territory of the country in respect of which the taxable person is obliged to settle the output tax, which gives rise to an obligation to submit JPK_VAT.
- Should invoices documenting sales of services for which the place of supply is the country of residence of the buyer, i. e. the territory of an EU country or a third country, be presented in JPK_VAT?
Yes. The legislator has provided for reporting on transactions of delivery of goods and provision of services outside the national territory, including the provision of services referred to in Article 100 (1) point 4 of the VAT Act in VAT 7 return. Transactions in question should be reported in item 11 and item 12 of VAT-7 declarations and analogous items (K_11 and K_12)of JPK_VAT. The currently valid specimen VAT returns are specified in the Regulation of the Minister of Finance of 27 December 2016 on model returns for value added tax (Journal of Laws 2016, item 2273). Annex No. 3 to the above mentioned Regulation provides explanations to the VAT return (VAT-7, VAT-7K) from which it results that item 11 of these returns shows the supply of goods and services outside the national territory for which the taxpayer is entitled to a reduction of the amount of tax due, as referred to in Article 86 (8) of the VAT Act or the right to reimbursement of input tax referred to in Article 87 (5) of the VAT Act. This item does not include the value of supplies of goods and services carried out in the context of an economic activity registered outside the territory.
- In the case of invoices documenting intra-Community acquisitions of goods, is it always mandatory to fill in the field "Invoice receipt date" if the moment when the right to deduct input tax under the intra-Community acquisitions arises does not depend on the moment when the invoice is received from the contracting party?
In the case of invoices documenting intra-Community acquisitions of goods, it is not obligatory to fill in the field "Invoice receipt date". As a rule, in such cases the tax obligation arises on the 15th day of the month following the month in which the goods were delivered, rather than receipt of the invoice.
- Should field "K_13", described as "0% taxable sales", only include domestic turnover taxed at the VAT rate "0%", or also turnover from the export of goods, intra-Community supply of goods, provision of international transport services, etc.?
The field' K_13', described as "0% taxed sales", should only include the national turnover subject to VAT "0%".
- In the case of intra-Community acquisitions of goods and transactions subject to reverse taxation, should the sales register show the purchase invoice number with details of the taxable person as the purchaser, the number of his own accounting document and the taxpayer's details, or the purchase invoice number with the contractor's details.
In the case of a WNT transaction and reverse VAT, the sales register should show the purchase invoice number on the basis of which the taxable person will calculate the output VAT and the details of the business partner (reseller) who is the actual party to the transaction.