The new structure of the JPK_VDEK (SAF-T) uniform control file will replace the current JPK_VAT from 1 January 2019. It was only from the middle of next year (1 July 2019), however it could be used instead of tax declarations as stated by the head of the National Revenue Administration (NRA).

The new JPK_VDEK should replace today’s JPK_VAT and VAT-7 (monthly VAT returns) and VAT-7K (quarterly VAT returns) tax declarations.

Currently, entrepreneurs must submit both. Today’s JPK_VAT cannot replace the declaration because it does not contain information needed by the entrepreneur to settle with the tax office. It does not show, for example, what amount of input VAT the taxpayer is going to transfer to the next accounting period or what amount of VAT refund is intended to occur.

On the one hand, JPK_VDEK will become the basis for the entrepreneur’s settlement with the Tax Authorities, and on the other hand, it will fulfill the obligation to provide the VAT. The Ministry of Finance has repeatedly announced that it plans to abolish the VAT declaration requirement in 2019. Currently the data included in JPK_VAT cover a greater scope of information and is more detailed than contained in VAT returns. In the long term, therefore, duplication – at least in part – of obligations and information provided does not make much sense.

According to Marcin Sidelnik, partner at PwC Poland, the Polish Ministry of Finance should go one step further and use JPK_VDEK to replace a larger number of declarations. This could be, for example, information on intra-Community transactions (VAT-EU) and on domestic reverse-charge transactions (VAT-27).

As from January 1 2018, JPK_VAT, i.e. the register of purchases and sales in electronic format, is filed by all active VAT taxpayers (the largest, medium, small and micro companies).

Contacts:

Marcin Sidelnik

PwC | Partner
Mobile: +48 502 184 961
Email: marcin.sidelnik@pl.pwc.com

Kinga Zawora

PwC | Tax and Legal Services – VAT – Assistant Consultant
Office: +41 58 792 22 62 | Mobile: +41 79 339 98 95
Email: kinga.x.zawora@ch.pwc.com

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