Structure of the uniform control file JPK_V7 - new elements and the date of entering into force
The obligation to submit declarations in the form of a JPK V7 file was initially intended to be introduced in two stages, taking into account the size of a company. However, due to the state of the coronavirus epidemic, the Ministry of Finance has set one final date for all economic entities.
The new structure of the JPK_VAT scheme with a declaration in the form of JPK_V7 enters into force on 1 July 2020, with the JPK V7 file being available in two variants - JPK_V7M and JKP_V7K. The choice of the appropriate variant will depend on the form of settlements used by a given enterprise:
The files will be sent only electronically and will bear qualified signatures, trusted profiles or authorisation data.
Moreover, JPK V7 will contain a set of detailed data on purchase and sale transactions, and the file itself will be divided into two parts:
The new structure of the uniform control file JPK_V7 therefore combines the declaration and VAT records in a single file, thus simplifying the existing procedure and facilitating the reduction of the number of documents processed by the National Revenue Administration, as well as ensuring automatic verification of each VAT settlement with regard to the amounts of tax due and charged.
The JPK_V7 file will contain the following symbols:
To conclude, the date of the entry into force of the new uniform control file scheme is coming closer and closer. Therefore, it is advisable to prepare well for the arrival of the new obligation, and when sending the declaration, bear in mind the fact that fines for possible mistakes of the taxpayer may amount to as much as PLN 500 for each individual error. An entrepreneur will be able to avoid the imposition of a fine, but he or she will have to correct the errors in the sent file or provide appropriate explanations within 14 days from the date of identifying the incorrectness.
Contact our expert