Marks of foreign transactions in JPK_V7
From October 1, taxpayers have to fill in the new JPK. The above means new obligations and the need to adapt to changes. Taxpayers must properly qualify transactions in the new SAF-T. What markings of foreign transactions should be used in the new JPK_V7?
Regulations related to the new JPK
As we have already mentioned, taxpayers from settlements for October 1, 2020 must submit a new JPK. Currently, they are no longer able to submit VAT-7 and VAT-7K declarations. Instead of the declaration and the JPK_VAT file, they must send the tax authorities a new JPK_V7 file. The above file contains both the VAT register (in extended form) and the VAT declaration. In the case of taxpayers paying for quarterly periods for October, only the registration part will be completed. The new JPK_V7 file replaced the VAT-7 and VAT-7K declarations along with the records kept for the purposes of their preparation.
What declarations do we still have to make?
The rules and deadlines for submitting the following declarations have not been changed:
VAT-12, i.e. declarations for passenger taxicabs taxed with a flat rate;
VAT-8 and VAT-9M, i.e. declarations submitted by taxpayers exempt from VAT in the field of intra-community transactions;
VAT-10, i.e. declaration regarding intra-Community acquisition of new means of transport;
VAT-14, i.e. declaration regarding intra-Community purchase of motor fuels.
WNT and service import - designation in the new JPK
In the case of intra-Community acquisition and import of services, the buyer should settle the output tax. According to the explanations of the Ministry of Finance, transactions relating to the import of services, intra-Community acquisition of goods or supplies for which the purchaser is the taxpayer, are entered in the records on the basis of a purchase document (without the indication "WEW"), if such a document has been issued.
Therefore, we do not mark such transactions as "WEW". Let us recall that it concerns, inter alia, activities that are not documented by original purchase / sale documents, i.e. invoice. Of course, the calculation of the tax base and output VAT can still be made in an internal document. In the records, however, we must provide the number of the invoice from the foreign contractor when it was issued and his data. When showing WNT or import of services, we provide the letter code of the country in which the supplier (contractor) is identified for the purposes of tax or value added tax.
In the case of WNT and import of services, we do not have to mark purchases with GTU codes. In this case, it is a purchase, not a sale.
WDT and the GTU mark
New regulations in the field of SAF-T have been specified in the Regulation of the Minister of Finance, Investment and Development of October 15, 2019 on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services.
This regulation provides for the sales records - GTU codes, transaction codes, marking of sales receipts.
GTU markings are not used in the case of entering the following transactions in JPK_V7K:
collective information about sales recorded at the cash register;
collective information on sales not documented with invoices;
sales not covered by the obligation to keep sales records using a cash register;
purchases resulting in the appearance of VAT due at the drawing up of the JPK file (WNT, import of services, delivery in which the drawing up of the SAF is the buyer and for which the tax is paid by the buyer).
Thus, there are no transactions related to WDT in the above list. Therefore, GTU codes also apply to intra-Community supplies if the goods meet the requirements for marking them.
Marks of foreign transactions - mail order sale in the new JPK
Pursuant to § 10 sec. 4 point 1 of the Regulation of the Minister of Finance, Investment and Development of October 15, 2019 on the detailed scope of data contained in tax declarations and records regarding tax on goods and services in the new VAT register, there is an obligation to mark the delivery as part of mail-order sales from the territory of the country referred to in Art. 23 of the VAT Act, with the designation "SW".
Let us recall that pursuant to Art. 2 point 23 of the VAT Act, the concept of mail order sale from the territory of the country is understood as the supply of goods shipped or transported by a taxpayer of value added tax or on his behalf from the territory of the country into the territory of a Member State other than the territory of the country which is the destination country for the shipment or transported goods, provided that the delivery is made to:
a taxpayer of value added tax or a legal person that is not a taxpayer of value added tax, who do not have the obligation to settle the intra-Community acquisition of goods referred to in article 2. 9 of the VAT Act, or
other than mentioned in point and the entity that is not a taxpayer of value added tax.
Taking into account the above, taxpayers making mail order sales from the territory of the country should mark them with the symbol "SW". Start a free 30-day trial period with no strings attached!
Marks of foreign transactions - chain and tripartite transactions
In the case of chain transactions, we do not have to mark them specifically in the new JPK. Therefore, taxpayers who carry out these transactions do not have to pay special attention to them. The situation is different for triangular transactions. Taxpayers must identify simplified tripartite transactions in a special way. In a situation where the taxpayer is the second entity in the "chain", he must designate them. In the new JPK, in the registration part of the JPK_V7 structure, in the WNT transaction, we mark it with the symbol "TT_WNT". In the event that intra-Community supply of goods is a trilateral transaction, we mark it with the symbol "TT_D".
Foreign transactions and TP
Pursuant to § 10 sec. 4 point 3 of the Regulation of the Minister of Finance, Investment and Development of October 15, 2019 on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services, the records additionally contain the designation "TP" regarding the existing connections between the buyer and the person making the delivery goods or service provider referred to in art. 32 sec. 2 point 1 of the VAT Act. Thus, the above marking applies not only to domestic transactions, but also to foreign ones. Therefore, when making transactions with related entities, we must mark them with the symbol "TP".
In summary, taxpayers making both purchases and sales with foreign entities must also use special markings.