We recently reported that the new “JPK with the declaration” JPK_V7M (monthly) and JPK_V7K (quarterly) periodic VAT reporting files (a combined Uniform Control File and VAT Return) were due to be implemented from 1 April 2020 for taxpayers defined under Polish legislation as being large businesses.
However, as part of a new “Anti-Crisis Shield” (Tarcza Antykryzysowa) business support package rushed through by the government in response to the coronavirus pandemic, this has now been delayed to 1 July 2020, meaning that all Polish taxpayers will be required to commence filing at the same time. All businesses should continue to prepare and submit the existing separate JPK_VAT Uniform Control File and VAT-7 Returns in the interim.
