Information in the Sales VAT Register XML File
The XML file includes the header and legal entity sections, and sections specific to the sales VAT register.
These are the sections specific to sales VAT register.
SprzedazWiersz: Each invoice or voucher has a SprzedazWiersz section in the XML file. This section includes all of the transaction lines in an invoice or voucher grouped by applicable VAT reporting fields (JPK elements). The system displays the net amount and tax amount for each group of transaction. For example, the value of the K_15 JPK element is the net amount of all the transactions in the invoice that is related to the domestic supply of goods and services, where the applicable tax rate code is second level reduced rate. The value of the K_16 JPK element is the calculated tax amount for the net amount displayed in the K_14 element.
For an accounts receivable transaction (invoice), this section includes the following:
Tax registration number of the contractor (customer or supplier)
Contractor (customer or supplier) name and address
Sales date
Invoice issued date
Invoice number
Customer name and address
Net amount for non-domestic supply of goods and services
Net amount for non-domestic supply of goods and services, where the tax is self-assessed by the customer
Net amount for domestic supply of goods and services that are exempted from tax
This type of transaction is specified as E (exempted) in the Tax Exr1 field in the Taxes table (F0018).
Net amount for domestic supply of goods and services that are taxed at 0% (tax rate code is 5)
Net amount for domestic supply of goods and services applicable to the case in Article 129 of the Tax Law Act for which the VAT is 0% (tax rate code is 5)
Net amount and tax amount for domestic supply of goods and services that are taxed at a second level reduced rate (tax rate code is 2)
Net amount and tax amount for domestic supply of goods and services that are taxed at a reduced rate (tax rate code is 1)
Net amount and tax amount for domestic supply of goods and services that are taxed at a standard rate (tax rate code is 0)
Net amount for intracommunity supply of goods and services
Net amount for the export of goods and services
Net amount and output tax amount for supply of goods and services, where the purchaser is the taxpayer (according to Article 17, Section 1, Item 5 of the VAT Act)
Net amount and output tax amount for supply of goods and services, where the purchaser is the taxpayer (according to Article 17, Section 1, Item 7 or 8 of the VAT Act)
Output tax amount for supply of goods and services covered by the stock-taking proceeding referred to in Article 14, Section 5 of the VAT Act
For an accounts payable transaction (voucher), this section includes the following:
Sequence number
Sales date
Invoice issued date
Invoice number
Customer name
Net amount and tax amount for intracommunity acquisition of goods and services
Net amount and tax amount for import of goods subject to settlement in accordance with Article 33a of the VAT Act
Net amount and output tax amount paid for import of services, excluding services acquired from VAT taxpayers to whom Article 28b does not apply
Net amount and tax amount for import of services acquired from VAT taxpayers to whom Article 28b applies
Net reimbursed amount that has been spent for the purchase (import transaction) of cash registers referred to in Article 111, Section 6 of the VAT Act
Net output tax amount paid for intracommunity acquisition of a means of transport that is paid within the deadline established in Article 103, Section 3 with reference to Section 4 of the VAT Act
Net output tax amount paid for intracommunity acquisition of petrol or gas online established in Article 103, Section 5a and 5b of the VAT Act
SprzedazCtrl: This section includes the following:
Total number of documents (includes both invoices and vouchers) in the reporting period
Sum of the tax amount for all the documents in the reporting period