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New Standard Audit Files for VAT: JPK_V7 – new template structures (JPK_V7M(2) and JPK_V7K(2)

On 27 December 2021, new templates of the Standard Audit Files for Tax (JPK) – JPK_V7M(2) and JPK_V7K(2) were published. Taxpayers should already get to know and, more specifically, submit their returns with the new templates of Standard Audit Files for Tax, i.e. JPK_V7M(2) for monthly settlements and JPK_V7K(2) for quarterly settlements.

Updated file structures take into account legal changes that come into force in the period from 1 July 2021 to 1 January 2022. The changes that have been made to the refreshed structure are mainly the introduction of new procedure marking codes for OSS (One Stop Shop) sales, which came into force on 1 July 2021. In addition, the structure has been updated to include the new 25 and 40 day VAT refunds, which are already in force, and the SPM designation for split payments has been removed for good.  The rest of the changes are actually cosmetic corrections of the structure code.

A summary of the changes to the file structure is available at in the JPK_VAT with declaration section in the Files to download section.

Providers of financial and accounting systems are obliged to add the possibility of generating the Single Control File on the new structure to the software they create. From the point of view of a taxpayer, who is to prepare and send JPK, practically no differences should be perceptible. The problem may arise if such software supplier fails to update in time the structure in the software he creates, and as a consequence the taxpayer will not be able to send such JPK on time.

In practice, a JPK for January filed by 25 February 2022 must be sent with the new structure applied.

Corrections to JPK files from October 2020 to December 2021 must be submitted in accordance with the old template. Similarly, corrections from the settlement period beginning after January 2022 should be submitted according to the JPK_V7M(2)/JPK_V7K(2) template.

It is worth mentioning that from 1 April 2022, the structure of JPK_FA will also change