New JPK_V7 from October
New file JPK_VAT requires from taxpayer new information, which could cause serious problems in practice and consequently impose new procedures connected with exchange of information inside company. Filling GTU marks is needed to know a character of selling goods or services, which usually is not mentioned in invoice. For instance, if are sold goods mentioned in positions 79-91 for Appendix No.15 of VAT law (wastes and recyclable wastes) it should be marked in as “GTU_05”. Similarly: precious metals and products from them mentioned in Appendixes No.12 and 15 of VAT law. Consequently, correct filling JPK_V7 will require information from sale departments of production departments.
Marking services could be problematic as well. According to Ministry of Finance statement, sale of alcohol in restaurant are dining services for GTU purposes, despite the fact, that Article 41.12f. of VAT law defines such transaction separately from dining services. What is more: legal, accounting and advise services should be marked as “GTU_12_
Split payment mechanism should be shown in both sites: sales and purchase. The second one could cause serious problems, because impose obligation of marking split payment, even if in invoice is no data about it.