Tax Reporting Types and Codes
The VAT Registers and JPK Extracts for Poland feature uses Tax Reporting Types and Codes to classify transactions to support the JPK specifications. The feature comes with seeded Tax Reporting Types:
| Tax Reporting Type Code | Tax Reporting Type Name | Tax Reporting Type Purpose | Country |
|---|---|---|---|
| ORA_JEPL_BUSINESS_TYPE | JPK Business Types for Poland | Tax reporting type | Poland |
| ORA_JEPL_DOCUMENT_TYPE | JPK Document Type for Poland | Tax reporting type | Poland |
| ORA_JEPL_JPK_TAX_MSG_TYPE | JPK Tax Exemption Reason Types for Poland | Tax reporting type | Poland |
| ORA_JEPL_TAX_EXEMPTION | Tax Exemption Reasons for Poland | Legal justification message type | Poland |
| ORA_JEPL_TAX_TYPE | JPK Tax Types for Poland | Tax reporting type | Poland |
| ORA_JEPL_PRODUCT_ATTRIBUTE | JPK Product Attributes for Poland | Tax reporting type | Poland |
| ORA_JEPL_SPLIT_PAYMENT | JPK Split Payment for Poland | Tax reporting type | Poland |
| ORA_JEPL_TRX_LOC_TYPE | JPK Transaction Location Types for Poland | Tax reporting type | Poland |
| ORA_JEPL_TRX_TYPE | JPK Tax Transaction Types for Poland | Tax reporting type | Poland |
| ORA_JEPL_VAT_BOXES | Tax Box Codes for Poland | Tax box allocation | Poland |
| ORA_JEPL_VAT_BOXES_JPK | JPK Tax Box Codes for Poland | Tax box allocation | Poland |
| ORA_JEPL_VAT_BOXES_PDF | VAT Registers Tax Box Codes for Poland | Tax box allocation | Poland |
Note: Ensure that the ORA_JEPL_DOCUMENT_TYPE, ORA_JEPL_PRODUCT_ATTRIBUTE, and
ORA_JEPL_SPLIT_PAYMENT tax reporting types are seeded. If these are not seeded, define them manually with the PL_DOCUMENT_TYPE, PL_PRODUCT_ATTRIBUTE, and PL_SPLIT_PAYMENT tax reporting type codes.
JPK Transaction Location Types for Poland (ORA_JEPL_TRX_LOC_TYPE)
This tax reporting type classifies transactions according to the JPK specifications: VAT (invoice), KOREKTA (correction invoice), and ZAL (prepayment invoice). The POZ (other) value is obsolete. This tax reporting type is associated with a document fiscal classification code.
From 1st-October 2019, the POZ value is not valid and only VAT, ZAL, and KOREKTA values are valid and can be reported in the RozdajFaktury field.
When the ‘ORA_JEPL_TRX_TYPE’ tax reporting type code with the ‘POZ’ tax reporting code is defined for the ‘document fiscal classification code’, you must do the following:
- Update the line with the POZ value with the end date ‘30 June 2019’
- Create a new line with Tax Reporting Code value ‘VAT, ZAL or KOREKTA’ with Effective Start Date from 1 October 2019.
JPK Tax Types for Poland (ORA_JEPL_TAX_TYPE)
This Tax Reporting Type classifies taxes according to the JPK specifications: Standard, Reduced 1, Reduced 2, Reduced 3, Zero, Offset, or Exempt rate.
Tax Exemption Reasons for Poland (ORA_JEPL_TAX_EXEMPTION)
This Tax Reporting Type handles tax exemption reasons. You should define exemption reason messages based on your organizational needs.
JPK Tax Exemption Reason Types for Poland (ORA_JEPL_JPK_TAX_MSG_TYPE)
This Tax Reporting Type classifies exemption reason messages by type according to the JPK specifications: Local Tax Law (P_19A), EU Tax Law (P_19B), and Other Tax Law (P_19C).
Tax Box Codes for Poland (ORA_JEPL_VAT_BOXES)
Codes of this tax reporting type represent the number of the VAT Declaration cell. Each code defined has an assigned Box Type:
- Tax Amount box to store the tax amount
- Taxable Amount box to store the taxable basis amount
Recoverable and non-recoverable amounts are also assigned.
The reporting type needs to contain all the box numbers that you must populate in the JPK_VAT Extract specification. The codes are used in Tax Box Allocation Rules to assign tax amount and taxable basis amount to the proper field numbers in the JPK_VAT extract and in the VAT Registers printout.
The ORA_JEPL_VAT_BOXES tax reporting type is seeded with the Sales and Purchase Register codes valid until end of September 2020. From October 01, 2020 the new VAT Declaration (P_x) codes are included and, there are valid changes in the Sales and Purchase codes. You must manually define the new VAT declaration codes (version JPK_V7M).
Changes valid from October 01, 2020:
- The K_37, K_38 and K_39 obsolete codes should be end-dated with date September 30, 2020.
- Add new K_32_N, K_43_N and K_45_N codes and SPRZEDAZVAT_MARZA and ZAKUPVAT_MARZA codes.
New boxes valid from October 01, 2020 are defined manually and you must extract the code exactly as they are in this table: This table lists the New Tax Reporting Codes:
| Tax Reporting Code | Description | Amount | Box Type | Effective Start Date | Effective End Date |
|---|---|---|---|---|---|
| K_32_N | K_32_New | Plus | Recoverable tax box | 1.1.00 | |
| K_35 | K_35 | Minus | Recoverable tax box | 1.1.00 | |
| K_40 | K_40 | Plus | Recoverable taxable amount box | 1.1.00 | |
| K_41 | K_41 | Plus | Recoverable tax box | 1.1.00 | |
| K_42 | K_42 | Plus | Recoverable taxable amount box | 1.1.00 | |
| K_43_N | K_43_New | Plus | Recoverable tax box | 1.1.00 | |
| K_45_N | K_45_New | Plus | Recoverable tax box | 1.1.00 | |
| P_10 | P_10 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_11 | P_11 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_12 | P_12 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_13 | P_13 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_14 | P_14 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_15 | P_15 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_16 | P_16 | Plus | Recoverable tax box | 1.1.00 | |
| P_17 | P_17 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_18 | P_18 | Plus | Recoverable tax box | 1.1.00 | |
| P_19 | P_19 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_20 | P_20 | Plus | Recoverable tax box | 1.1.00 | |
| P_21 | P_21 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_22 | P_22 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_23 | P_23 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_24 | P_24 | Minus | Recoverable tax box | 1.1.00 | |
| P_25 | P_25 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_26 | P_26 | Plus | Recoverable tax box | 1.1.00 | |
| P_27 | P_27 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_28 | P_28 | Plus | Recoverable tax box | 1.1.00 | |
| P_29 | P_29 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_30 | P_30 | Plus | Recoverable tax box | 1.1.00 | |
| P_31 | P_31 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_32 | P_32 | Plus | Recoverable tax box | 1.1.00 | |
| P_33 | P_33 | Plus | Recoverable tax box | 1.1.00 | |
| P_34 | P_34 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_35 | P_35 | Minus | Recoverable tax box | 1.1.00 | |
| P_36 | P_36 | Minus | Recoverable tax box | 1.1.00 | |
| P_40 | P_40 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_41 | P_41 | Plus | Recoverable tax box | 1.1.00 | |
| P_42 | P_42 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_43 | P_43 | Plus | Recoverable tax box | 1.1.00 | |
| P_44 | P_44 | Plus | Recoverable tax box | 1.1.00 | |
| P_45 | P_45 | Plus | Recoverable tax box | 1.1.00 | |
| P_46 | P_46 | Plus | Recoverable tax box | 1.1.00 | |
| P_47 | P_47 | Plus | Recoverable tax box | 1.1.00 | |
| P_49 | P_49 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_50 | P_50 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_52 | P_52 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_54 | P_54 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_60 | P_60 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_62 | P_62 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_68 | P_68 | Plus | Recoverable taxable amount box | 1.1.00 | |
| P_69 | P_69 | Plus | Recoverable tax box | 1.1.00 | |
| SPRZEDAZVAT_MARZA | SprzedazVAT_Marza | Plus | Total amount box | 1.1.00 | |
| ZAKUPVAT_MARZA | ZakupVAT_Marza | Plus | Total amount box | 1.1.00 |
JPK Tax Box Codes for Poland (ORA_JEPL_VAT_BOXES_JPK)
This tax reporting type represents the subset of VAT Declaration cells used in the Generate JPK VAT File for Poland extract. Depending on the sign (plus or minus) of the tax reporting code, the reported amount overrides the settings of the referenced tax reporting code in the tax box codes for Poland Tax Reporting Type setup. If required, you can define additional boxes.
From 1st of October 2020, the new JPK_VAT extract with Sales and Purchase Register part (K_x boxes) and new VAT Declaration part (P_x boxes) are valid. You must manually add the VAT Declaration codes and end date obsolete (K_37, K_38 and K_39) codes. For more details, see New Tax Reporting Codes.
Note: When the tax reporting code is defined several times (without End-date) and codes are valid, the amounts in the XML file will be multiplied. In this case, only one tax reporting code can be valid and other codes should be end-dated.
VAT Registers Tax Box Codes for Poland (ORA_JEPL_VAT_BOXES_PDF)
This tax reporting type represents the codes that you can use to select transactions into Sales and Purchase VAT Registers. The PDF report is run for internal audit purposes (PDF output). The content and cells may additionally include transactions and tax lines that the company is not obligated to present in the VAT Declaration (JPK_V7M), but it must still track for internal tax audit. For example, to distinguish and track the purchases related to non-taxable, exempt sales. Depending on the sign (plus or minus) of the tax reporting code, the reported amount overrides the settings of the referenced tax reporting code in the tax box codes for Poland Tax Reporting Type setup. If required, you can define additional boxes.
From 1st of October 2020, the new JPK_VAT extract with Sales and Purchase Register part (K_x boxes) and new VAT Declaration part (P_x boxes) are valid. You must manually add the VAT Declaration codes and end date the obsolete (K_37, K_38 and K_39) codes. For more details, see New Tax Reporting Codes.
Note: When the tax reporting code is defined several times (without the end date) and the codes are valid, the amounts in the XML file will be multiplied. In this case, only one tax reporting code can be valid and other codes should be end dated.
JPK Product Attributes for Poland (ORA_JEPL_PRODUCT_ATTRIBUTE)
This tax reporting type classifies the output tax transactions reported in the Sales Register by product attribute according to GTU coding (Grupy Towarów i Uslug) exposed in the JPK_V7M declaration. This tax reporting type is associated with the product category.
Note: If you create an incorrect Tax Reporting Code, you can end date the code and define new correct code with a new start date. Ensure that the end date on the incorrect Tax Reporting Type Code and the new date on the newly defined Tax Reporting Type code do not overlap.
JPK Document Type for Poland (ORA_JEPL_DOCUMENT_TYPE)
This tax reporting type classifies transactions by document type according to the JPK specifications. The RO, FP, and WEW document type values are reported in the Sales Register in the TypDokumentu field.
The MK, VAT_RR, and WEW values are reported in the Purchase Register in the DokumentZakupu field.
The tax reporting type is associated with the document fiscal classification code.
You must define the tax reporting codes and the codes must be identical as tax reporting code defined in the table:
| Tax Reporting Code | Description | Effective Start Date | Effective End Date |
|---|---|---|---|
| FP | FP | 1.1.00 | |
| MK | MK | 1.1.00 | |
| RO | RO | 1.1.00 | |
| VAT_RR | VAT_RR | 1.1.00 | |
| WEW | WEW | 1.1.00 |
JPK Split Payment Mechanism for Poland (ORA_JEPL_SPLIT_PAYMENT)
This tax reporting type classifies transactions if transactions that must be paid by split payment mechanism (podzielona płatność VAT). The tax reporting Type is seeded and is associated with the document fiscal classification code.
You must report the MPP tax reporting codes as follows:
- Tax Reporting Code, for example MPP.
- Description. for example MPP.
- Effective Start Date, for example 1.1.00.
- Effective End Date.