Electronic Invoicing Attributes in JPK VAT Register for Poland
Include the recently introduced electronic invoicing attributes in the JPK VAT Register for Poland to comply with the latest legislative reporting requirements.
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, which is one of the JPK components, updated its format to the new version JPK_V7M(3). Using this updated format, Legal Entities in Poland will be able to report JPK VAT Register in accordance with the latest regulations.
Electronic invoicing streamlines financial transactions and provides more accurate and transparent data to businesses and tax authorities, contributing to better government compliance. 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:
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VAT Report Changes |
Product Solution |
|---|---|
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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. |
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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. |
Business Benefit:
The generated JPK_V7M(3) file fulfills the requirements of the Polish tax authority.
Steps to Enable
You must disable the Lookup Code P_57. To disable the lookup code, follow these steps:
- Navigate to the Setup and Maintenance > Manage Standard Lookup Types.
- Search for ORA_JEPL_JPK_VAT_PARAMETERS Lookup Type.
- For P_57 Lookup Code uncheck Enable field and define End Date.
- Save and Close.
Tips And Considerations
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To generate the tag NrKSeF in the Sales Register, create a Receivables transaction and define the KSeF Number global descriptive flexfield on the Transaction header.
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To generate the tag NrKSeF in the Purchase Register, create a Payables Invoice and define the KSeF Number global descriptive flexfield on the Invoice header.
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Before you generate the new JPK_V7M(3) file, disable and end date the Lookup Code P_57 in the standard ORA_JEPL_JPK_VAT_PARAMETERS Lookup Type.
- The generated XML file JPK_V7M(3) contains all the mandatory and conditionally mandatory tags.
Key Resources
- Electronic Invoicing Attributes in JPK VAT Register for Poland
- VAT Registers and JPK Extracts for Poland Topical Essay (Doc ID 2576459.1)
Access Requirements
Assign the privilege Create JPK Extracts for Poland with the code JE_CREATE_JPK_EXTRACTS_FOR_POLAND_PRIV and JE_CREATE_JPK_EXTRACTS_FOR_POLAND_PRIV_OBI to any duty or job role.