There is a new JPK_VAT with declaration
At the beginning of July 2021, the amended regulation of the Minister of Finance regarding JPK_VAT with declaration came into force. Modifications in the regulation were aimed at removing previous doubts, as well as adjusting the regulations to the already binding VAT solutions in the field of e-commerce.
– The new regulation is a substantial package of changes. For example, it has introduced the possibility to collectively recognise receipts with a VAT identification number up to PLN 450, as well as invoices documenting a toll motorway trip or a trip of any distance, issued in the form of a single ticket by taxpayers entitled to provide services consisting in transportation of persons by: normal railways, motor fleet, sea-going vessels, inland and coastal navigation means of transport, ferries, aeroplanes and helicopters. A large group of changes in the regulation concerns the clarification of designations of certain groups of goods and services (GTU). The designation MPP (obligatory use of the split payment mechanism) has disappeared from the JPK_VAT declaration. There are really a lot of novelties and entrepreneurs should get to know them as soon as possible in order to fill in JPK correctly – points out Andrzej Kapczuk, tax advisor, partner in Thedy & Partners.
If you need support both in the area of explaining the scope of the new solutions and correct filling out JPK_VAT, please contact us: andrzej.kapczuk@thedy.pl