COVID-19 | JPK_V7‌ ‌change‌ ‌of‌ ‌date‌ ‌and‌ ‌reporting‌ ‌of‌ ‌cash‌ ‌receipts‌ ‌considered‌ ‌ as‌ ‌simplified‌ ‌invoices‌

Polski

Detailed information

As previously announced by the Minister of Development at a press briefing regarding the introduction of the Shield Package for companies due to the coronavirus epidemic, the provisions of law moving forward the obligation to submit JPK_V7 appeared.

As it results from the adopted provisions of the Act of 31 March 2020 amending the Act on special solutions related to the prevention and control of COVID-19, other infectious diseases and crisis situations caused by them, as well as some other acts, the obligation to submit JPK_V7 has been moved from April 1, 2020 to July 1, 2020. 

Please note that the change in the date applies only to large entrepreneurs. For other entrepreneurs being subject to new obligations from July 1, 2020, the deadline remains unchanged.

The Act was adopted by the Parliament and published in the Journal of Laws of the Republic of Poland on March 31, 2020.

Moreover, on April 1, 2020, a Decree of the Minister of Finance of April 1, 2020, amending the decree on the detailed scope of data contained in tax returns and in the records of tax on goods and services was published in the Journal of Laws of the Republic of Poland.

According to the introduced changes, some obligations related to the cash register receipts considered to be simplified invoices are ‘suspended’ until January 1, 2021.

Until the end of this year there will be no obligation to report in the JPK_V7 file:

1. the amount of the tax base and the amount of tax due, resulting from cash register receipts recognized as simplified invoices (up to PLN 450), issued using a cash register,
2. data such as the name and tax identification number of the buyer, date and number of the invoice, as well as marks regarding goods and services as well as procedures related to these invoices

• with the note that during this period the value of sales without VAT (net) and the amount of tax due were included in the collective information from the sales records.

The provisions of the regulation enter into force on April 1, 2020. 

The changes introduced mean that the display of receipts considered as simplified invoices in the VAT sales record will not be correct (until the end of 2020).