, ,

Poland: JPK V7M/K Schema Changes from 1 January 2022

Kelsey O'Gorman
October 11, 2021

Poland implemented its version of a mandatory SAF-T file (the JPK_V7M/K reports) back in October 2020. Since then, businesses must submit detailed information on invoices, along with summary reporting details typically seen in a VAT return.

The Ministry of Finance recently adopted amendments to the mandatory JPK_V7M/K reports, effective 1 July 2021. However, in order to gives businesses ample time to implement these changes, the schema changes do not become effective until 1 January 2022.

The tax authorities have prepared draft versions of the new schema changes to allow for businesses to make any technical changes needed well in advance of the implementation date.

Highlights

  • Split payment marker removed
  • The July amendment provided that businesses no longer need to use the special invoice marker “MPP” to indicate when split payment had been used. As such, the new draft schema posted by the tax authorities does not include “MPP”.

  • Distance sales marker removed and replaced
  • When JPK_V7M/K was first implemented, distance sales transactions, which at the time of commencement of their shipment or transport, are within the territory of the country, were to be marked with “SW” while the marker “EE” was to be used for the certain transactions relating to telecommunications, broadcasting and electronic services. For a transitional period from 1 July 2021 through 31 December 2021, transactions that were typically marked with the “SW” marker should now be marked with the “EE” marker, effectively removing “SW” as an option.

    From 1 January 2022, the marker “WSTO_EE” should be used for intra-community distance sales of goods as well as the provision of telecommunication, broadcasting, and electronic services to non-registered taxpayers in EU Member States other than Poland. This aligns with the introduction of EU E-commerce package from 1 July 2021, so it’s not surprising that Poland has combined “SW” and “EE” markers into one.

Other changes

  • Introduction of “IED” marker which is to be used for supplies of goods to the country by taxpayers facilitating such supplies by electronic interfaces or for supplies of this type of outside of special procedures (i.e., OSS or IOSS scheme) in Poland or other Member States.
  • GTU designations will not be applicable to internal documents (marked as “WEW”) and cash register reports (“RO”).
  • The marker “TP” is no longer required in the case of the supply of goods and the provision of services, when the relationship between the buyer and the supplier of goods or service provider results only from the relationship with the State Treasury or local government units or their associations.

In addition to the changes described above, Poland has set out numerous other changes that can be found here.

Take Action

Need to ensure compliance with the latest VAT regulations? Get in touch with our tax experts

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Kelsey O'Gorman

Kelsey O’Gorman is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Kelsey focuses on global sales tax and VAT issues, supporting both the tax determination and reporting engines. Kelsey received her B.A. in Psychology from University at Buffalo and her J.D. from Roger Williams University School of Law. She is a member of the Massachusetts Bar.
Share This Post
Share on facebook
Share on twitter
Share on linkedin
Share on email

Asia Pacific EMEA Tax Compliance
October 27, 2021
Understanding E-Commerce Tax Legislation in Asia Pacific

The global e-commerce market continues to transform in today’s digital world. E-commerce transactions consist of a variety of digital services and products such as software, applications, streaming media, web hosting, online advertising, e-books, online newspapers, and various others. From an indirect tax perspective, nations across the globe apply destination-based VAT and GST legislation to these […]

North America Unclaimed Property
October 26, 2021
Texas House Bill 1514

Texas has been quite active in amending its unclaimed property statute. Not long ago, it enacted Texas House Bill 3598 (HB 3598), which amended the manner in which holders report property to the state. Additional revisions were recently made to the statute, focusing on a number of other subjects in Texas House Bill 1514. Texas […]

EMEA VAT & Fiscal Reporting
October 26, 2021
Romania SAF-T: Updated Guidance Released

In our last look at Romania SAF-T, we detailed the technical specifications released from Romania’s tax authority. Since then, additional guidance has been released including an official name for the SAF-T submission: D406. Implementation timeline for mandatory submission of Romania SAF-T Large taxpayers (as designated by the Romanian tax authorities) – 1 January 2022 Medium […]

EMEA IPT
October 21, 2021
IPT Compliance in Finland: 2021 Tax Filing Changes and the Introduction of the Suomi System

Insurance Premium Tax (IPT) is complex. For insurers, keeping up with changing rates, rules and regulations can be challenging especially when writing across multiple territories. Sovos’ Guide on IPT Compliance, written by our experienced team of IPT and regulatory specialists, looks at the significance of digital transformation and helps paint a picture of a diverse […]

E-Invoicing Compliance Turkey
October 20, 2021
With Plans to Expand European Product Development, Sovos to Make 2nd Acquisition in Turkey

When Sovos acquired Istanbul-based Foriba two years ago, we saw it as a key piece to the global puzzle we promised to complete on behalf of our customers. Following our previous acquisitions of Paperless in Chile and Trustweaver in Sweden, the Foriba acquisition represented the bringing together of the global pioneers of e-invoicing compliance. Since […]