1 Overview
2 Generating JPK_VAT with the Declaration
3 Generating JPK_VAT Amendment
- 3.1 Possible combinations of JPK_V7K Form codes and amendment inclusions
4 Sending the JPK_VAT file
- 4.1 Excel Export
5 Default Transaction Forms to Support JPK_V7 Structure
- 5.1 Creating Sales Transactions
- 5.2 Creating Purchase Transactions

Overview

The JPK_VAT with the declaration is an electronic document that consists of two parts. It includes both the VAT register and declaration. JPK_VAT must be submitted by all taxpayers registered as active VAT payers for the period from October 1, 2020.

There are two JPK_VAT templates:

JPK_V7M - to be used by taxable persons filing their VAT register and VAT returns on a monthly basis;
JPK_V7K - to be used by taxable persons filing their VAT register on a monthly basis and VAT returns on a quarterly basis.

The JPK_VAT is submitted until the 25th day of the month for the previous month (unless the 25th day of the month falls on Saturday or a statutory holiday, then there is time until the first business day).

Generating JPK_VAT with the Declaration

To generate the JPK_V7 XML file:

Go to Reports > Poland SAF > Generate JPK_V7. Alternatively, you may go to Lists > Custom > Generate JPK_V7.
On the initial page:
1. The Variant is set as 2, this variant was implemented in January 2022.
2. Select the Language in which the fields will be displayed.
3. Under the Header Information field group:
  1. Select the Form Code:
    1. V7M – select when doing monthly VAT settlements
    2. V7K – select when doing quarterly VAT settlements
  2. Select the applicable Tax Period.
  3. Enter the Tax Office Code.
  4. Select 1-original filing as the Purpose of Filing.
4. Under the Company Information field group:
  1. Select a Subsidiary.
  2. Enter Email information.
  3. Enter Telephone information.
Click the Next button to go to the next process.
Review the information on the records page.
1. To see the list of transactions under each position:
  1. Click the label to open Field Help.
  2. Click Open search to view details to see the list of transactions.
Click the Prepare Declaration button to go to the next page.
Review the information on the declaration page.
1. To see the list of transactions under each position:
  1. Click the label to open the Field Help.
  2. Click Open search to view details to see the list of transactions.
Enter the amounts when applicable for the following positions: 39, 49, 50, 51, 52, 53, 54, 60, 61, 62, 68, 69.
Check the following boxes when applicable: 540, 55, 56, 57, 58, 59, 63, 64, 65, 66, 660, 67.
Enter Reasons for the amendment when applicable.
Click the Generate File button.
The Poland JPK_V7 record will be created. Refresh the browser to see the updated status.
Click the preview, download, or edit link accordingly.
Alternatively, you will receive an email notification once the process has been completed and the file is ready.
Click the link in the email to go to the file generated.
Right-click the page and select Save As... to download.

Important: The Tax Period is using the VAT Date field as filter as default.

Note: Not all information are sourced automatically. There are fields where you need to manually enter the information in the declaration part prior to generating the XML file.

Generating JPK_VAT Amendment

Go to Reports > Poland SAF > Generate JPK_V7. Alternatively, you may go to Lists > Custom > Generate JPK_V7.
On the initial page:
1. The Variant is set as 2, this variant was implemented in January 2022.
2. Select the Language in which the fields will be displayed.
3. Under the Header Information field group:
  1. Select the Form Code:
    1. V7M – select when doing monthly VAT settlements
    2. V7K – select when doing quarterly VAT settlements
  2. Select the applicable Tax Period.
  3. Enter the Tax Office Code.
  4. Select 2-amendment as the Purpose of Filing.
  5. Select one of the three options for amendment inclusion (Return and Records Part, Return Part Only, Record Part Only).
4. Under the Company Information field group:
  1. Select a Subsidiary.
  2. Enter Email information.
  3. Enter Telephone information.
Continue with steps 3 to 15 documented in https://staria.atlassian.net/wiki/spaces/SPLS/pages/876740775/JPK_VAT+with+the+Declaration+-+JPK_V7M+and+JPK_V7K#Generating-JPK_VAT-with-the-Declaration .

Possible combinations of JPK_V7K Form codes and amendment inclusions

JPK Form Code	Reporting Period	Amendment Inclusion	Both Record and Return

JPK Form Code	Reporting Period	Amendment Inclusion	Both Record and Return
JPK_V7K	Last Period of the Same quarter as the original submission	Both Record and Return	Both Record and Return
JPK_V7K	Last Period of the Same quarter as the original submission	Return Only	Return Only
JPK_V7K	Last Period of the Same quarter as the original submission	Record Only	Record Only
JPK_V7K	First Period or Second Period of the Same quarter as the original submission	Record Only	Record Only
JPK_V7K	First or Second Period of the Same quarter as the original submission	Both Record and Return	This is not applicable because only the records will be amended, since there is no return to amend.
JPK_V7K	First Period or Second Period of the Same quarter as the original submission	Return Only	This should be not possible, since it is not a quarter end.

Sending the JPK_VAT file

To send the JPK_VAT file, you can use the free JPK WEB Client tool. For steps or instructions on how to submit to the JPK WEB Client tool, see this page.

Excel Export

After generating the file successfully, you have the option to download the Excel file. Simply click the Download JPK_V7 Excel button to generate the file in Excel format.

The files will be available for download in the JPK_V7 file field.

Default Transaction Forms to Support JPK_V7 Structure

The following transaction forms are available from the Poland Localization SuiteApp:

Staria Poland Journal Entry Form
Staria Poland Invoice Form
Staria Poland Credit Memo Form
Staria Poland Customer Deposit Form

You may utilize the above forms when recording these transactions. These forms display by default all relevant fields for JPK_V7.

Creating Sales Transactions

When creating sales transactions (e.g., customer invoice, credit memo), there are additional fields that are required in JPK_VAT.

From the create or edit mode of the transaction, go to the Staria Poland Localization subtab.
Select or populate the values for the JPK_V7-related fields:
1. Delivery or Receipt Date
2. VAT Date - select the tax point date.
3. GTU Codes - select the applicable GTU codes (from GTU_01 to GTU_13).
4. Output Tax Procedure Codes - select the applicable structure of the records for output tax. (from the WSTO_EE field to the B_MPV_PROWIZJA field).
5. Sales Evidence Symbols - select the applicable document type.
  1. RO - in the case of a collective document internally containing information
    o sales from cash registers;
  2. WEW - for a document internal; example: handover free of charge by the taxpayer of goods
    belonging to his enterprise, document summary for sales to individuals physically unchecked using cash register;
  3. FP - in the case of the invoice in question in art. 109 paragraph. 3d bill. In the absence of these markings - the box remains empty.
6. Tax Base Adjustment - check the box if the transaction is for adjustment of the tax base and output tax referred to in article 1. 89a paragraph. 1 and 4 of the Act
  1. Payment Deadline - select a date in the case of an adjustment made in accordance with Art. 89a paragraph. 1 of the act.
  2. Payment Date -select a date in the case of correction made in accordance with Art. 89a paragraph. 4 of the Act.

Note: Contact your NetSuite administrator in case these fields are not available in your current transaction forms.

Note: Version 3.9.0 introduced new columns for GTU Code, PKWiU Code, and CN Code on the transaction line level. These fields do not affect the current JPK_V7 functionality. You must still use the GTU Code found on the header level for report generation.

Creating Purchase Transactions

When creating purchase transactions (e.g., vendor bills, bill credit), there are additional fields that are required in JPK_VAT.

From the create or edit mode of the transaction, go to the Staria Poland Localization subtab.
Select or populate the values for the JPK_V7-related fields:
1. Delivery or Receipt Date - enter the date on which the supply of goods and/or services is made or completed or the date on which a payment is received, as long as this date has been specified and is different from the date on which the evidence document is issued.
2. VAT Date - select the tax point date.
3. Input Tax Procedure Codes - select the applicable structure of the records for output tax.
  1. MPP - select this if the transaction is subject to the mandatory split payment mechanism
  2. IPP - select this if the input tax charged on the importation of goods, including the importation of goods, settled according to Art. 33a of the Act.
4. Purchase Evidence Symbols - select the applicable document type.
  1. MK – select this for an invoice drawn up by a VAT-taxable person being a supplier of goods and/or services, who has chosen the cash basis method referred to under Art. 21 of the Act;
  2. VAT_RR – select this for the VAT RR invoice referred to under Art. 116 of the Act;
  3. WEW – select this for an internal document such as, for instance: the annual amendment to input tax according to the tax deduction proportion (by which a taxable person may lower the amount of output tax by the amount of input tax).