Deadline for JPK_GV for July until 25 August
As a reminder, from the beginning of July, entities that are members of VAT groups are required to keep electronic records of the supply of goods and services to another member of the same VAT group. The records according to the template of the JPK_GV(1) structure should be sent to the tax office on a monthly basis. The first documents for July should therefore reach the tax office by 25 August.
This is the effect of the entry into force of the Act of 29 October 2021 amending the Act on Personal Income Tax, the Act on Corporate Income Tax and certain other acts (Journal of Laws of 2021, item 2105, as amended), introducing the obligation to keep electronic records of transactions of supply of goods and provision of services not subject to taxation, made by a member of a VAT group for the benefit of another member of the same group.
It is worth remembering that JPK_GV can only be submitted electronically via the JPK dispatch environment (REST API gateway) directly from the accounting software.