VAT Reporting Process
To create the JPK_VAT, the program performs the following:
To create the JPK_VAT, the program performs the following:
- Selects all tax lines allocated for the reported Period, Legal Entity, and Tax Registration Number.
- Sorts the lines by:
- Register Type (VAT Declaration/Sales_Register/Purchase_Register Tax Box Code)
- Party (Customer or supplier) name and transaction / invoice number
- Tax Box Codes assigned to transaction lines
- Calculates totals by Tax Box Code for each value of Register Type (Sales/Purchase) and transaction header.
- Assigns Sales_Register/Purchase_Register label to each transaction header with its totals by Tax Box Code.
- Groups within each Label (Sales/Purchase Register) the totals by Tax Box Codes into transactions
- Formats the data to be displayed in the JPK_VAT format:
- In this example, the tax line amounts with the tax rate AR Standard Rate are
displayed in JPK in the section <SprzedazWiersz>:
- K_19 for Lines Taxable Amount Total
- K_20 for Lines Tax Amount Total
- In this example, the tax line amounts with the tax rate AR Standard Rate are
displayed in JPK in the section <Deklaracja>:
- P_19 Taxable Amount Total
- P_20 Tax Amount Total
- In this example, the tax line amounts with the tax rate AR Standard Rate are
displayed in JPK in the section <SprzedazWiersz>:
The grand total calculated for tax amounts in the boxes with the code Sales_Register is displayed in the section <SprzedazCtrl> in the field with the label <PodatekNalezny>.
- When the Sales and Purchase VAT Registers printout process is run, the processing logic is the same, however, the output is a PDF file.
Sub-totals by tax box codes (JPK Codes) for the Sales Register are calculated and displayed in the report in the section Summary by JPK Codes; to be verified against the VAT Declaration amounts.