The JPK_VAT with the Declaration is an electronic document that consist of VAT records (set of information about purchases and sales) and the VAT declaration.   

Supported Standard Audit Files:

• JPK_VAT

• JPK_V7

• JPK KR

• JPK FA

• JPK MAG

• JPK WB

JPK_VAT with the Declaration (JPK_V7)

The JPK_VAT with the Declaration is an electronic document that consist of VAT records (set of information about purchases and sales) and the VAT declaration.  This will be obligatory to be submitted by all registered taxpayers from October 1, 2020 onwards.

All audit files have the following sections:

• The Header section contains general information about the audit file

• The Entity section contains information about the taxpayer

Generating the JPK_V7 XML File

The JPK_V7 file includes four main sections: Records and Declaration. The Records section contains list of sales and purchase.  The Declaration section contains a summary information for each tax position.

To generate the Poland JPK_V7 XML file:

Main Interface

1. Go to Reports > Poland SAF-T

2. Click the Generate JPK_V7 link.

3. Enter / Select the following information:

   1. Form Code

      1. V7M – select when doing monthly VAT settlements

      2. V7K – select when doing quarterly VAT settlements

4. Select the applicable Tax Period.

5. Enter the Tax Office Code.

6. Select either of the following as Purpose of Filing:

   1. 1 – original filing

   2. 2 - amendment

7. Company Information : Select the applicable Subsidiary

8. Enter the Email information

9. Enter the Telephone information

10. Click Prepare Records button – wait until the JPK_VAT Records page has been fully loaded

JPK_VAT Records

1. Review the information in each of the tax position.

   

2. Click Prepare Declaration button – wait until the JPK_VAT Declaration page has been fully loaded.

JPK_VAT Declaration

1. Review and / or enter information in each of the tax position.

   

2. Click Generate File button. The Generate Status page will be displayed.  You will receive an email notification once the process has been completed and the file is ready.  A link to the generated file is included in the email.  Alternatively, you may download the designated folder in the file cabinet.

Transaction Markings

JPK_V7 structure requires users to mark the transactions when the designations are applicable.  The markings can be classified as follows:

• GTU CODES - the taxpayer in sales documents covering certain types of goods or services will be obliged to assign a GTU code so that the JPK_V7 registration part reflects this information.

• TRANSACTION PROCEDURE CODES - in the event of specific transactions (e.g. mail order sales, provision of tourism services taxed on the basis of VAT, margin, transactions with a related entity) on the purchase or sale document, it should be indicated in the JPK_VAT recording part.

• DOCUMENT TYPE CODES -optional marking of sales documents within the JPK_VAT recording part. If a given type of document is present, the following code should be placed accordingly: RO, WEW, FP.

The transaction fields that related to these markings are available from the SuiteApps.  Users may select this from the transaction.  The information entered on this field are then included in the JPK_V7 XML file.

JPK_VAT

The previous SAF-T JPK_VAT feature which follows the JPK_VAT(3) structure are applicable for transactions booked prior to October 2020.

Generating the JPK_VAT XML File

To generate the Poland JPK_VAT XML file:

1. Go to Lists > Custom > STA PL LOC SAF-T.

2. Set the following fields:

   1. Subsidiary

   2. Legal Name, VAT ID, and Email will be sourced from Subsidiary record if those information are available

   3. Report Type: JPK_VAT

   4. Version

   5. Date Filter Type

   6. XML Date Source: When XML Date Source is set to Custom, following will be taken into account

      1. Sales:

         • DataSprzedazy is sourced from Delivery or Receipt Date

         • DataWystawienia is sourced from Document Date

      2. Purchase:

         • DataWplywu is sourced from Delivery or Receipt Date

         • DataZakupu is sourced from Document Date

   7. From and To Dates

3. Click Generate Report button.

4. An alert pops up “The SAF-T file generation is in progress which can take a few minutes. You will be notified by email once completed.”  You can check the scheduled script status by clicking the link.

To download the Poland JPK_VAT XML file:

1. Go to Documents > Files > File Cabinet.

2. Browse / search for the designated folder.

3. Click the Download link next to the file.

Alternatively, you may click the link from the email notification and download the file.

JPK_KR

The JPK_KR file includes three main sections:

• Trial balance: data on the account code, detailed account description, opening balance, debit and credit turnover for the period

• Journal: summary records values of the entries of operations in all accounting accounts, listed in chronological order after the period to which JPK relates

• Account Record: Records include account records general ledger and subsidiary ledgers

To generate the Poland JPK_KR XML file:

1. Go to Reports > Poland SAF-T

2. Click the Generate JPK_KR link.

3. Select the subsidiary (The defaut selection is the user’s subsidiary).

4. Select the Date From and Date To fields.

5. Review the Header Information, Entity Identifier and Entity Address details. The user can change the field values if necessary.

6. Click Generate JPK_KR.

7. The user will be redirected to the Poland JPK_KR Record.

Poland JPK_KR Record

The Poland JPK_KR record keeps track of the status of the report generation and let’s the user access the generated XML file.

1. Click the ”Refresh” button to check if the status field to see if the report generation is ”Completed”.

2. Click the XMl file buttons.

   • Preview [XML File Name] – Allows the user to view the generated XML file.

   • Download -  Download and save a copy o the XML file to your computer.

   • Edit - Manually update the XML file before downloading a copy of it.

JPK_FA

The JPK_FA file includes three main sections:

• Invoice Details: Detailed invoice information including amounts and tax amounts

• Invoice line details: invoice items in the currency in which the invoice was issued

• (Optional) Orders or contracts: Order details related to an advance payment

To generate the Poland JPK_FA XML file:

1. Go to Reports > Poland SAF-T

2. Click the Generate JPK_FA link.

3. Select the subsidiary (The defaut selection is the user’s subsidiary).

4. Select the Date From and Date To fields.

5. Review the Entity Information, Entity Address and Entity Primary Information details. The user can change the field values if necessary.

6. Click Generate JPK_FA.

7. The user will be redirected to the Poland JPK_FA Record.

Poland JPK_FA Record

The Poland JPK_FA record keeps track of the status of the report generation and let’s the user access the generated XML file.

1. Click the ”Refresh” button to check if the status field to see if the report generation is ”Completed”.

2. Click any of the ”Preview Report” buttons to review the detailed reports for each section.

   • Preview Report Faktura

   • Preview Report FakturaWiersz

   • Preview Report Zamowienie

   • Preview Report ZamowienieWiersz

3.  Click the XMl file buttons.

   • Preview [XML File Name] – Allows the user to view the generated XML file.

   • Download -  Download and save a copy o the XML file to your computer.

   • Edit - Manually update the XML file before downloading a copy of it.
     JPK_MAG

JPK_MAG

The JPK_MAG file includes five main sections:

• Warehouse: Designation of the warehouse in accordance with the nomenclature used in the unit

• External receipts: Transaction details of warehouse receipts from an external entity

• External Issue: Transaction details of warehouse fulfillment to an external entity

• Internal Expenditure: Internal consumption of inventory

• Inventory Transfer: Transaction details of internal warehouse transfers

To generate the Poland JPK_MAG XML file:

1. Go to Reports > Poland SAF-T

2. Click the Generate JPK_MAG link.

3. Select the subsidiary (The defaut selection is the user’s subsidiary).

4. Select the warehouse location.

5. Select the Date From and Date To fields.

6. Review the Entity Information, Subsidiary Details and Warehouse details. The user can change the field values if necessary.

7. Click Generate JPK_MAG.

8. The user will be redirected to the Poland JPK_MAG Record.

Poland JPK_MAG Record

The Poland JPK_MAG record keeps track of the status of the report generation and let’s the user access the generated XML file.

1. Click any of the ”Preview Report” buttons to review the detailed reports for each section.

   • Preview Report PZ Wartosc

   • Preview Report PZ Wiersz

   • Preview Report WZ Wartosc

   • Preview Report WZ Wiersz

   • Preview Report MM Wartosc

   • Preview Report MM Wiersz

2.  Click the XMl file buttons.

   • Preview [XML File Name] – Allows the user to view the generated XML file.

   • Download -  Download and save a copy o the XML file to your computer.

   • Edit - Manually update the XML file before downloading a copy of it.

JPK_WB

The JPK_WB file includes two main sections:

• Salda: opening and closing balance of the statement

• WyciagWiersz: detailed lines (records) of the bank statement

To generate the Poland JPK_WB XML file:

1. Go to Reports > Poland SAF-T

2. Click the Generate JPK_WB link.

3. Select the subsidiary (The defaut selection is the user’s subsidiary).

4. Select the Date From and Date To fields.

5. Review the Entity Information, Subsidiary Details and Warehouse details. The user can change the field values if necessary.

6. Click Generate JPK_WB.

7. The user will be redirected to the Poland JPK_WB Record.

Poland JPK_WB Record

The Poland JPK_WB record keeps track of the status of the report generation and let’s the user access the generated XML file.

1. Click the ”Refresh” button to check if the status field to see if the report generation is ”Completed”.

2. Click the ”Preview Report WyciagWiersz” button to review the detailed report.

3. Click the XMl file buttons.

   • Preview [XML File Name] – Allows the user to view the generated XML file.

   • Download -  Download and save a copy o the XML file to your computer.

   • Edit - Manually update the XML file before downloading a copy of it.