The new JPK file is already available!
Not much time is left to prepare your company for the new JPK file. The date of 1 October 2020 is the final date for new regulations to be introduced according to which VAT payers shall be obliged to mark certain categories of goods and services, procedures or proofs of sale. Therefore, already now one should analyze which goods and services are subject to the obligatory reporting and start applying the obligatory markers already at the point of receiving goods into the warehouse.
The new JPK file consisting of the declarative and recording parts shall be obligatorily submitted by all registered VAT payers that are active.
In the new records connections should be indicated. It does not concern only capital connections, but also family connections like e.g. the existence of consanguinity or affinity of the second degree. However, the connection resulting from the employment relationship does not matter.
After 1 October the possibility to submit VAT returns according to the rules binding so far shall disappear.