Electronic Invoicing Attributes in JPK VAT Register for Poland
You must include the recently introduced electronic invoicing attributes in the JPK VAT Register for Poland to comply with the latest legislative reporting requirements.
Electronic Invoicing
The Polish Audit File, known as JPK (Jednolity Plik Kontrolny), is a standardized electronic format for submitting financial and accounting data to the Tax Authority in Poland. The JPK VAT Register is one of the JPK components that updated its format to the new version JPK_V7M(3). Using this updated format, Legal Entities in Poland can report JPK VAT Register in accordance with the latest regulations.
As countries are mandating electronic invoices over the next few years, the electronic invoicing extract requires regular updates to support additional country requirements. The JPK extract for Poland now includes the KSeF Number global descriptive flexfields on the Receivables Transaction header and on the Payables Invoice header.
Changes valid in the JPK_V7M(3) from 1st of July 2024 are:
| VAT Report Changes | Product Solution |
|---|---|
| XML File Header - KodFormularza kodSystemowy | Form name changed from JPK_V7M (2) to JPK_V7M (3). |
| XML File Header - WariantFormularza | WariantFormularza version changed from 2 to 3. |
| Naglowek - KodFormularzaDekl | The name of the declaration form was changed from VAT-7 (22) to VAT-7 (23). |
| Naglowek - WariantFormularzaDekl | The form version was changed from 22 to 23. |
| PozycjeSzczegolowe - P_57 - indicator for VAT refund at 60 days was removed |
The tag P_57 was removed from the <tns:Deklaracja> / <tns:PozycjeSzczegolowe> structure. In the standard ORA_JEPL_JPK_VAT_PARAMETERS Lookup Type the Lookup Code P_57 should be disabled and end dated. |
| New Data element NrKSeF in the Sales Register |
New KSeF Clearing number added in the Sales Register JPK/Ewidencja/SprzedazWiersz/NrKSeF structure. User can add KSeF Clearing number manually in the Manage Transactions UI > Transaction Header > Miscellaneous > Global descriptive flexfield > Context = Transactions for Poland and KSeF Number global descriptive flexfield or number can be updated through SOAP Service. |
| New Data element NrKSeF in the Purchase Register |
New KSeF Clearing number added in the Purchase Register JPK/Ewidencja/ZakupWiersz/NrKSeF structure. User can add KSeF Clearing number manually in the Create Invoices > Invoice Header > Additional Information > GDF Context - Invoices for Poland and GDF = KSeF Number global descriptive flexfield or number can be updated through SOAP Service. |
Disable the Lookup Code
You must disable the Lookup Code P_57.
Follow these steps:
- Navigate to the Setup and Maintenance, Manage Standard Lookup Types.
- Search for ORA_JEPL_JPK_VAT_PARAMETERS Lookup Type.
- Clear the Enable field for P_57 Lookup Code.
- Specify the End Date.
- Save and Close.