Tax Rates

The JPK Extracts for Poland feature uses the tax reporting codes assigned to the tax rates to classify taxes according to the JPK specification.

Every tax rate should have a tax reporting code of type JPK Tax Types for Poland:

For Standard Rate:

Navigate to the Reporting Codes page, select the Tax Reporting Type Code and specify the Tax Reporting Code, Effective Start Date, and Effective End Date for the tax reporting type code.

For Exempt Rate:

Every exempt rate should have two Tax Reporting Codes:

• Tax Reporting Code from Type: Exemption Reasons for Poland (ORA_JEPL_JPK_TAX_MSG_TYPE) to define the JPK_FA extract field, in which the legal justification message should be displayed.

o 19a for Polish law justification o 19b for EU law justification o 19c for other law justification

• Legal Justification Message Reporting Code from the Reporting Type: Tax Exemption Reason Types for Poland (ORA_JEPL_EXEMPTIONS), to define the legal message text to be displayed in the JPK_FA extract file.

Example of Tax Reporting Types and Codes Definition for Exempt Tax Rate:

• Tax Reporting Type Code: EPL_TAX_EXEMPTION
• Tax Reporting Code: EXEMPT MESSAGE
• Legal Justification Text: EXEMPT MESSAGE
• Effective Start Date
• Effective End Date