New version of VAT declaration with registers JPK-V7M(2) starting from January 2022

The Polish Ministry of Finance have published a preliminary logical structure of a new version of the JPK-VAT file for a declaration with registers (JPK-V7M).

The updated version contains a number of changes which entered into force as of July this year. For example:

  • the GTU procedural markings (for groups of goods and services) have been made more precise now,
  • the MPP procedural markings (referring to the split payment schema) have been eliminated,
  • the markings for SW (mail order sales from Poland) and EE (telecommunications, broadcasting and electronic services ) procedures have been replaced with one common procedural marking WSTO_EE (intra-community distance sales of goods and provision of telecommunications, broadcasting and electronic services to consumers and non-taxpayers in another EU state),
  • a marking element for the IED procedure has been introduced (with reference to taxpayers who facilitate buyer and seller contact by using an electronic interface, i.e. for example an online store, as part of their business activities),
  • several definitions of fields with relevant texts have also been updated, including those referring to VAT refunds, for which also additional shortened refund deadlines have been added, for example a 40-day deadline for making a VAT refund in connection with using the National E-Invoicing System (KSeF), planned to go live in January 2022. The new JPK-V7M(2) structure will be applicable to settlement periods starting on or after January 2022.

In practice, the first JPK-V7M files will not be transmitted in their latest version until February next year.

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