GTU codes are special designations intended to classify goods and services in transactions subject to VAT. They are mandatory for certain types of goods and services, and their use is intended to help tax authorities identify potentially risky areas of business activity. These codes are assigned to transactions within JPK_V7M (monthly) or JPK_V7K (quarterly), the modern tax reporting form.
GTU codes are used only for specific goods and services indicated in the regulations. They do not apply to all transactions – their application is limited to cases specified by the legislator. Any entrepreneur who sells goods or services from the GTU list must assign the corresponding code to his transaction when submitting the JPK_V7 file.
What is a GTU code?
A GTU code is a designation assigned to a specific group of goods or services that are particularly relevant from a fiscal perspective. These codes allow for detailed data analysis on sales of goods and services, making it easier for tax authorities to monitor turnover and identify potential tax abuses, such as VAT carousels.
The obligation to use GTU codes applies to transactions related to certain types of goods (e.g., fuels, precious metals, tobacco products) and services (e.g., legal, consulting, or transportation services). The GTU code does not have to be visible on the invoice but should be included in the JPK_V7 file sent to the authority.
GTU codes – To whom do they apply?
The obligation to use GTU codes applies to VAT taxpayers who sell goods or provide services covered by the obligation to mark them. Only some companies will have to use these codes, which are assigned only to strictly defined groups of goods and services.
Businesses that must use GTU codes include:
- Sellers of goods covered by GTU designations, such as fuels, precious metals, excise goods, or electronics.
- Providers of services listed in the regulations, including legal, consulting, or transportation services.
- If a business does not sell goods or services listed in the GTU, it is not required to use these codes in its VAT returns.
What GTU designations are applicable?
GTU codes are divided into 13 groups, each corresponding to certain goods or services. Here is the list of applicable GTU designations:
- GTU_01 - Beverage motor fuels and their derivatives, heating oils.
- GTU_02 - Energy products, such as coal and coke.
- GTU_03 - Lubricating oils and lubricating preparations.
- GTU_04 - Tobacco products, e-cigarette liquids, dried tobacco.
- GTU_05 - Waste and secondary raw materials (e.g., scrap metal).
- GTU_06 - Precious metals and goods made from them.
- GTU_07 - Electronics (e.g., phones, computers, cameras).
- GTU_08 - Vehicles and their parts that are subject to VAT.
- GTU_09 - Medicines and medical products that may be traded for reimbursement.
- GTU_10 - Buildings, structures, and their parts.
- GTU_11 - Legal services.
- GTU_12 - Consulting services.
- GTU_13 - Transportation and warehouse management services.
Entrepreneurs should carefully check whether their business involves the sale of goods or provision of services from the above list to mark transactions correctly.
What is the GTU code on the invoice? What should you keep in mind?
Although the GTU code does not have to be visible on the invoice itself, it is essential for reporting within the JPK_V7 file. In practice, the entrepreneur should ensure that the accounting system or invoicing software allows the appropriate codes to be assigned to transactions.
Here are some critical rules regarding GTU codes on an invoice:
- GTU codes vs. customer - The GTU code is an internal designation of the taxpayer that does not need to be shared with the contractor.
- Cooperation with the accounting office - If a business uses an accounting office, it should provide invoices with GTU designations or information on the type of goods and services covered.
- Correctness of data—Entering an incorrect GTU code may require a correction of the JPK.
Lack of GTU designation vs. JPK correction
Incorrect GTU designation or its absence in the JPK_V7 file can lead to errors in tax reporting. If a JPK file is found to have been sent with an incorrect GTU code, the entrepreneur must file a correction.
JPK correction due to a missing or incorrect GTU designation should be done as soon as possible. To avoid problems, entrepreneurs should:
- Use up-to-date accounting systems that automate GTU marking.
- Regularly check the regulations, as the list of goods and services covered by GTUs can change.
- Monitor their GTUs to eliminate errors on an ongoing basis.
