JPK_FA-JPK Invoices Listing – Data Mappings for JKP_FA(3) Poland

This section lists the JPK_FA-JPK Invoices Listing – Data Mappings for JKP_FA(3) Poland.

Header

This table lists the Header XML elements and their respective mapping values.

XML Element / Description	Mapping
KodFormularza	Identification of the JPK section JPK_FA
kodSystemowy	JPK_FA(3)
WariantFormularza	3
DataWytworzeniaJPK	Current date and time
CelZlozenia	Declaration Purpose ESS Job parameter ‘Declaration Purpose’
KodUrzedu	Requesting Tax Authority ESS Job parameter ‘Requesting Tax Authority’
DataOd	ESS Job parameter ‘From Date’
DataDo	ESS Job parameter ‘To Date’
kodSystemowy	VAT Declaration Code VAT-7 (21)
wersjaSchemy	Schema version 1-0

Reporting Entity Section

This table lists the XML elements for the Reporting Entity section and their respective mapping values.

XML Element / Description	Mapping
NIP	Tax Registration Number of the reporting Legal Entity (tax law) Legal Entity Tax Registration Number Manage Legal Entities > Legal Entity Identifier
PelnaNazwa	Name of the company (Legal Entity) for which JPK is created Legal Entity Name Manage Legal Entities > Name
AdresPodmiotu	Registered address of the Legal Entity
AdresPodmiotu \ KodKraju	LE Address: Country.
AdresPodmiotu \ Wojewodztwo	LE Address: State
AdresPodmiotu \ Powiat	LE Address: County
AdresPodmiotu \ Gmina	LE Address: Province
AdresPodmiotu \ Ulica	LE Address: Address Line 1
AdresPodmiotu \ NrDomu	LE Address: Building
AdresPodmiotu \ NrLokalu	LE Address: Floor
AdresPodmiotu \ Miejscowosc	LE Address: City
AdresPodmiotu \ KodPocztowy	LE Address: Postal Code
AdresPodmiotu2	Registered address of the Legal Entity when address country is not Poland
AdresPodmiotu2 \ KodKraju	LE Address: Country.
AdresPodmiotu2 \ Ulica	LE Address: Address Line 1
AdresPodmiotu2 \ NrDomu	LE Address: Building
AdresPodmiotu2 \ NrLokalu	LE Address: Floor
AdresPodmiotu2 \ Miejscowosc	LE Address: City
AdresPodmiotu2\ KodPocztowy	LE Address: Postal Code

Invoice Header

This table lists the Header XML elements and their mapping values.

XML Element / Description	Mapping
KodWaluty	Transaction currency
P_1 Invoice / Document Issue Date	AR: Transaction Date AP: Invoice Date
P_2a Invoice / Document Number	AR: Transaction Number AP: Invoice Number or Voucher Number depending on the GDF Payables Invoice Number for JPK. If no value in the GDF use Invoice Number.
P_3a Customer name	AR: Customer Name AP: Legal Entity Name
P_3b Address of the customer	AR: Customer Address AP: Legal Entity Address Concatenation of the address elements as per the Postal Address style, including the country name.
P_3c Supplier name	AR: Legal Entity Name AP: Supplier Name
P_3d Address of the supplier	AR: Legal Entity Address AP: Supplier Address Concatenation of the address elements as per the Postal Address style, including the country name.
P_4a EU VAT taxpayer code (prefix) – for cases described in art. 97 par. 10	First 2 symbols of the Tax Registration Number AR: Legal Entity TRN AP: Supplier TRN Value effective on the date of the document.
P_4b Tax Registration Number – Supplier	Tax Registration Number (without country prefix) AR: Legal Entity TRN AP: Supplier TRN Value effective on the date of the document.
P_5a EU VAT taxpayer (purchaser) code (prefix) – for cases described in art. 97 par. 10	First 2 symbols of the Tax Registration Number AR: Customer TRN AP: Legal Entity TRN Value effective on the date of the document.
P_5b	Tax Registration Number (without country prefix) AR: Customer TRN
Tax Registration Number – Customer	AP: Legal Entity TRN Value effective on the date of the document.
P_6 Delivery or payment date	In AR: Check the Ship Date in the Edit Freight page. It is used when it is present and different from invoice date. If there is no Ship Date, then check the earliest of the cash receipt dates applied to the transaction. If it is there and different from the invoice date, then use it. Otherwise, leave the element blank. In AP: Check the Goods Received in the Edit Invoice page. If it is there and different from the invoice date, then use it. If there is no Goods Received, then check the earliest of the invoice payment dates. If it is there and different from the invoice date, then use it. Otherwise leave the element empty.
P_13_1 Net Amount – Taxable sales with standard rate (now 23% or 22%)	Total net amount in entered currency for tax lines with the rate having VAT STANDARD Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_13_2 Net Amount – Taxable sales with reduced rate (now 7% or 8%)	Total net amount in entered currency for tax lines with the rate having VAT REDUCED 1 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_13_3 Net Amount – Taxable sales with second level reduced rate (now 5%)	Total net amount in entered currency for tax lines with the rate having VAT REDUCED 2 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_13_4 Reserve field for taxable sales with third reduced tax rate (net amount)	Total net amount in entered currency for tax lines with the rate having VAT REDUCED 3 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate. Note: Tax rate with 4% - ORA_PL_JPK_TAX_TYPE = VAT REDUCED 3
P_13_5 Reserve field for taxable sales with fourth reduced tax rate (net amount)	Total net amount in entered currency for tax lines In the P_13_5 field, transactions are displayed:  with zero-rated Tax Rates such as 0%, exempt or nontaxable with value ‘VAT ZERO’, ‘VAT EXEMPT’, and ‘VAT NON TAXABLE’ for Tax reporting Type Code ‘ORA_JEPL_TAX_TYPE’.  for ‘VAT ZERO’ and ‘VAT EXEMPT’ transactions on transaction header must be defined in the ‘Document Fiscal Classification’ with the Tax Reporting Type Code ‘ORA_JEPL_TRX_LOC_TYPE’ and the value as ‘INTRA-EU or OTHER’ (for EXPORT). The transactions where the ‘Document Fiscal Classification’ is defined with Tax Reporting Type Code ‘ORA_JEPL_TRX_LOC_TYPE’ and value ‘DOMESTIC’ or value for Tax Reporting Type Code ‘ORA_JEPL_TRX_LOC_TYPE’ is not defined, are not reported in the field P_13_5.
P_13_6 Total net sales with 0% tax rate	Total net amount in entered currency for tax lines with the rate having VAT ZERO Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_13_7 Total sales - exempt from tax	Total net amount in entered currency for tax lines with the rate having VAT EXEMPT Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_1 Tax Amount - Taxable sales with standard rate (now 22% or 23%)	Total tax amount in entered currency for tax lines with the rate having VAT STANDARD Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_1W Tax Amount - Taxable sales with standard rate (now 22% or 23%)	Total tax amount in PLN for tax lines with the rate having VAT STANDARD Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_2 Tax Amount - Taxable sales with reduced rate (now 7% or 8%)	Total tax amount in entered currency for tax lines with the rate having VAT REDUCED 1 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_2W Tax Amount - Taxable sales with reduced rate (now 7% or 8%)	Total tax amount in PLN for tax lines with the rate having VAT REDUCED 1 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_3 Tax Amount - Taxable sales with second reduced rate (now 5%)	Total tax amount in entered currency for tax lines with the rate having VAT REDUCED 2 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_3W Tax Amount - Taxable sales with second reduced rate (now 5%)	Total tax amount in PLN for tax lines with the rate having VAT REDUCED 2 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_14_4 Reserve field for taxable sales with third lowered tax rate (VAT amount)	Total tax amount in entered currency for tax lines with the rate having VAT REDUCED 3 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate. Note: Tax rate with 4% - ORA_PL_JPK_TAX_TYPE = VAT REDUCED 3
XML Element / Description	Mapping
P_14_4W Reserve field for taxable sales with third lowered tax rate (VAT amount)	Total tax amount in PLN for tax lines with the rate having VAT REDUCED 3 Tax Reporting Code of type ORA_PL_JPK_TAX_TYPE assigned to the Tax Rate. Note: Tax rate with 4% - ORA_PL_JPK_TAX_TYPE = VAT REDUCED 3
P_15 Invoice Total amount (Invoice Total)	Total gross amount for the invoice / transaction in entered currency.
P_16 Indicator of the cash accounting scheme use	Equals True if Tax Reporting Code CASH of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header.
P_17 Indicator of the self-billing invoice	Equals True if Tax Reporting Code SELF of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header.
P_18 Indicator of the reverse charge mechanism use	Equals True if there is a tax line with the Tax Reporting Code VAT OFFSET of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.
P_18a	Invoice – VAT Payment Split Equals True if there is a transaction with Document Fiscal Classification with assigned Tax Reporting Code MPP of ORA_JEPL_SPLIT_PAYMENT type or GDF Split Payment on receivables transaction header is Yes.
P_19 Indicator of the VAT exempt use	Equals True if Tax Reporting Code VAT EXEMPT of ORA_PL_JPK_TAX_TYPE type is assigned to one of the Tax Rates in the invoice.
P_19a Legal article of the Act	First item of the list of unique Legal Justification Tax Reporting Codes assigned to the Tax Rates used in transaction/invoice with the assigned Tax Reporting Code P_19a of ORA_PL_JPK_TAX_MSG_TYPE tax reporting type.
P_19b Legal article of 2006/112/WE directive	First item of the list of unique Legal Justification Tax Reporting Codes assigned to the Tax Rates used in transaction/invoice with the assigned Tax Reporting Code P_19b of ORA_PL_JPK_TAX_MSG_TYPE tax reporting type.
P_19c Other legal article	First item of the list of unique Legal Justification Tax Reporting Codes assigned to the Tax Rates used in transaction/invoice with the assigned Tax Reporting Code P_19c of ORA_PL_JPK_TAX_MSG_TYPE tax reporting type.
P_20, P_20a, P_20b Indicator and attributes of the court orders	Equals True if Tax Reporting Code COURT of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header. Planned for a future release.
P_21, P_21a, P_21b, P_21c Indicator of the taxpayer representative	Equals True if Tax Reporting Code REPRESENTATIVE of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header. Populated only if P_21 is true. AR: Taxpayer Representative is specified in the Legal Entity Financials Information attribute Taxpayer Representative. AP: Taxpayer Representative is specified in the attribute Taxpayer Representative on AP Invoice header. Supplier Name, Address of the Supplier site, and tax registration number of the Supplier site of the provided Taxpayer Representative.
P_22, P_22a, P_22b, P_22c Indicator of the new means of transport	Equals True if Tax Reporting Code TRANSPORTATION of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header. Planned for a future release now defaulted value is False
P_23 Indicator of the triangular transaction	Equals True if Tax Reporting Code TRIANGULAR of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header.
P_106e_2 Indicator of the tourist services invoice	Equals True if Tax Reporting Code TOURISM of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header. Planned for a future release.
P_106e_3, P_106e_3a Indicator of the arts invoice	Equals True if Tax Reporting Code ARTS is assigned to the Document Fiscal Classification specified on the transaction/invoice header. Include one of these Polish descriptions on the invoice: procedura marży - towary używane, or procedura marży - dzieła sztuki, or procedura marży - przedmioty kolekcjonerskie i antyki. Planned for a future release, now default value is False
RodzajFaktury Invoice Type	Tax Reporting Code of ORA_PL_JPK_TRX_TYPE type assigned to the Document Fiscal Classification specified on the document header.
PrzyczynaKorekty Correction reason	If RodzajFaktury = KOREKTA AR: Correction Reason attribute on Transaction Header. AP: Correction Reason attribute on Invoice Header.
NrFaKorygowanej invoice number being corrected	If RodzajFaktury = KOREKTA AR: Number of the invoice specified in the attribute Previous Invoice on Transaction Header. AP: Number of the invoice specified in the attribute Corrected Invoice on Invoice Header. Same rules as for P_2a attribute.
OkresFaKorygowanej Tax Period being corrected	If RodzajFaktury = KOREKTA Concatenation of the month number, period (dot), and year of the date specified in the Tax Point Date of the current document. Example: 01.2016.
NrFaZaliczkowej	Prepayment invoice numbers defined on receivables transaction line - GDF ‘Prepayment Invoice’.

XML Element / Description

Mapping

KodWaluty

Transaction currency

P_1

Invoice / Document Issue Date

AR: Transaction Date AP: Invoice Date

P_2a

Invoice / Document Number

AR: Transaction Number

AP: Invoice Number or Voucher Number depending on the GDF Payables Invoice Number for JPK. If no value in the GDF use Invoice Number.

P_3a

Customer name

AR: Customer Name AP: Legal Entity Name

P_3b

Address of the customer

AR: Customer Address

AP: Legal Entity Address

Concatenation of the address elements as per the Postal Address style, including the country name.

P_3c

Supplier name

AR: Legal Entity Name AP: Supplier Name

P_3d

Address of the supplier

AR: Legal Entity Address

AP: Supplier Address

Concatenation of the address elements as per the Postal Address style, including the country name.

P_4a

EU VAT taxpayer code (prefix) – for cases described in art. 97 par. 10

First 2 symbols of the Tax Registration Number

AR: Legal Entity TRN

AP: Supplier TRN

Value effective on the date of the document.

P_4b

Tax Registration Number – Supplier

Tax Registration Number (without country prefix)

AR: Legal Entity TRN

AP: Supplier TRN

Value effective on the date of the document.

P_5a

EU VAT taxpayer (purchaser) code (prefix) – for cases described in art. 97 par. 10

First 2 symbols of the Tax Registration Number

AR: Customer TRN

AP: Legal Entity TRN

Value effective on the date of the document.

P_5b

Tax Registration Number (without country prefix) AR: Customer TRN

Tax Registration Number – Customer

AP: Legal Entity TRN

Value effective on the date of the document.

P_6

Delivery or payment date

In AR:

Check the Ship Date in the Edit Freight page. It is used when it is present and different from invoice date.
If there is no Ship Date, then check the earliest of the cash receipt dates applied to the transaction. If it is there and different from the invoice date, then use it.
Otherwise, leave the element blank.

In AP:

Check the Goods Received in the Edit Invoice page. If it is there and different from the invoice date, then use it.
If there is no Goods Received, then check the earliest of the invoice payment dates. If it is there and different from the invoice date, then use it.
Otherwise leave the element empty.

P_13_1

Net Amount – Taxable sales with standard rate (now 23% or 22%)

Total net amount in entered currency for tax lines with the rate having VAT STANDARD Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_13_2

Net Amount – Taxable sales with reduced rate (now 7% or 8%)

Total net amount in entered currency for tax lines with the rate having VAT REDUCED 1 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_13_3

Net Amount – Taxable sales with second level reduced rate (now 5%)

Total net amount in entered currency for tax lines with the rate having VAT REDUCED 2 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_13_4

Reserve field for taxable sales with third reduced tax rate

(net amount)

Total net amount in entered currency for tax lines with the rate having VAT REDUCED 3 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

Note: Tax rate with 4% - ORA_PL_JPK_TAX_TYPE = VAT REDUCED 3

P_13_5

Reserve field for taxable sales with fourth reduced tax rate

(net amount)

Total net amount in entered currency for tax lines In the P_13_5 field, transactions are displayed:

 with zero-rated Tax Rates such as 0%, exempt or nontaxable with value ‘VAT ZERO’, ‘VAT EXEMPT’, and ‘VAT NON TAXABLE’ for Tax reporting Type Code ‘ORA_JEPL_TAX_TYPE’.

 for ‘VAT ZERO’ and ‘VAT EXEMPT’ transactions on transaction header must be defined in the ‘Document Fiscal Classification’ with the Tax Reporting Type Code ‘ORA_JEPL_TRX_LOC_TYPE’ and the value as ‘INTRA-EU or OTHER’ (for EXPORT). The transactions where the ‘Document Fiscal Classification’ is defined with Tax Reporting Type Code ‘ORA_JEPL_TRX_LOC_TYPE’ and value ‘DOMESTIC’ or value for Tax Reporting Type Code ‘ORA_JEPL_TRX_LOC_TYPE’ is not defined, are not reported in the field P_13_5.

P_13_6

Total net sales with 0% tax rate

Total net amount in entered currency for tax lines with the rate having VAT ZERO Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_13_7

Total sales - exempt from tax

Total net amount in entered currency for tax lines with the rate having VAT EXEMPT Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_1

Tax Amount - Taxable sales with standard rate (now 22% or 23%)

Total tax amount in entered currency for tax lines with the rate having VAT STANDARD Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_1W

Tax Amount - Taxable sales with standard rate (now 22% or 23%)

Total tax amount in PLN for tax lines with the rate having VAT STANDARD Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_2

Tax Amount - Taxable sales with reduced rate (now 7% or 8%)

Total tax amount in entered currency for tax lines with the rate having VAT REDUCED 1 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_2W

Tax Amount - Taxable sales with reduced rate (now 7% or 8%)

Total tax amount in PLN for tax lines with the rate having VAT REDUCED 1 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_3

Tax Amount - Taxable sales with second reduced rate (now 5%)

Total tax amount in entered currency for tax lines with the rate having VAT REDUCED 2 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_3W

Tax Amount - Taxable sales with second reduced rate (now 5%)

Total tax amount in PLN for tax lines with the rate having VAT REDUCED 2 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_14_4

Reserve field for taxable sales with third lowered tax rate

(VAT amount)

Total tax amount in entered currency for tax lines with the rate having VAT REDUCED 3 Tax Reporting Code of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

Note: Tax rate with 4% - ORA_PL_JPK_TAX_TYPE = VAT REDUCED 3

XML Element / Description

Mapping

P_14_4W

Reserve field for taxable sales with third lowered tax rate

(VAT amount)

Total tax amount in PLN for tax lines with the rate having VAT

REDUCED 3 Tax Reporting Code of type

ORA_PL_JPK_TAX_TYPE assigned to the Tax Rate.

Note: Tax rate with 4% - ORA_PL_JPK_TAX_TYPE = VAT REDUCED 3

P_15

Invoice Total amount (Invoice Total)

Total gross amount for the invoice / transaction in entered currency.

P_16

Indicator of the cash accounting scheme use

Equals True if Tax Reporting Code CASH of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header.

P_17

Indicator of the self-billing

invoice

Equals True if Tax Reporting Code SELF of ORA_PL_JPK_BUSINESS_TYPE type is assigned to the Document Fiscal Classification specified on the transaction/invoice header.

P_18

Indicator of the reverse charge mechanism use

Equals True if there is a tax line with the Tax Reporting Code VAT OFFSET of ORA_PL_JPK_TAX_TYPE type assigned to the Tax Rate.

P_18a

Invoice – VAT Payment Split

Equals True if there is a transaction with Document Fiscal Classification with assigned Tax Reporting Code MPP of ORA_JEPL_SPLIT_PAYMENT type or GDF Split Payment on receivables transaction header is Yes.

P_19

Indicator of the VAT exempt use

Equals True if Tax Reporting Code VAT EXEMPT of ORA_PL_JPK_TAX_TYPE type is assigned to one of the Tax Rates in the invoice.

P_19a

Legal article of the Act

First item of the list of unique Legal Justification Tax Reporting Codes assigned to the Tax Rates used in transaction/invoice with the assigned Tax Reporting Code P_19a of ORA_PL_JPK_TAX_MSG_TYPE tax reporting type.

P_19b

Legal article of 2006/112/WE directive

First item of the list of unique Legal Justification Tax Reporting Codes assigned to the Tax Rates used in transaction/invoice with the assigned Tax Reporting Code P_19b of ORA_PL_JPK_TAX_MSG_TYPE tax reporting type.

P_19c

Invoice Line

This table lists the XML elements for the Invoice Line and their respective mapping values.

XML Element / Description	Mapping
P_2B Document Number	Same value as in the element P_2A of the Invoice Header section.
P_7 Name (type) of commodity / goods or service	Line description
P_8A Unit of measure	Unit of Measure Code
P_8B Quantity of delivered goods or services	Quantity
P_9A Net unit price	Unit Price
P_9B Gross unit price	Calculation: Unit Price multiplied by (1 + Tax Rate %) and rounded to currency precision.
P_10 Discount amount	AR: Based on attribute Discount Amount on transaction line. AP: Based on attribute Discount Amount on invoice line.
P_11 Net amount	Taxable amount
P_11a Gross amount	Taxable amount + Tax Amount
P_12 Tax rate	Tax Rate Percentage or ‘np’ for non-taxable rate, ‘oo’ for reverse charge rate, ‘zw’ for exempt rate, zw - ORA_JEPL_TAX_TYPE = VAT EXEMPT np - ORA_JEPL_TAX_TYPE = VAT NON TAXABLE oo - ORA_JEPL_TAX_TYPE = VAT OFFSET