The Government adopted an amendment to the VAT Act, which provides for replacing the VAT declaration with SAF-T (i.e. JPK_VAT files).

What?

According to the amendment, taxpayers of goods and services tax will submit a VAT declaration to the tax office in the form of a new SAF-T file (i.e. JPK_VAT file) – sent only in electronic form, which is to be a simpler tool for settling VAT with the tax office. After changes, taxpayers will not have to submit two documents separately: SAF-T file (i.e. JPK_VAT file) and VAT returns.

The new JPK_VAT file will be an electronic document that will include:

• VAT return (it will replace VAT-7 and VAT-7K retruns); and
• VAT records.

This means that taxpayers will electronically send one JPK_VAT file to the tax office.

An additional simplification will be the elimination of attachments required, when submitting the traditional VAT settlement (VAT-ZZ, VAT-ZD, VAT-ZT) and additional applications attached to standard declarations as separate documents. The attachments will be replaced by check boxes contained in the new file.

Taxpayers who choose a quarterly settlement will submit a reference part every month. They will no longer have to send the current JPK_VAT file, but they will have to send the VAT record in the new form. Taxpayers who settle on a quarterly basis will also submit to the tax office once every three months VAT records together with a VAT declaration in the form of a new JPK_VAT.

The introduction of the new JPK_VAT will also eliminate the obligation to submit summary information in domestic trade (VAT declaration 27). Data from the VAT-27 declaration will be included in the new JPK_VAT file.

When and who?

• From 1 April 2020, it will cover only large taxpayers (over 250 employees and turnover exceeding EUR 50 million or more than 250 employees, where the sum of balance sheet assets exceeds EUR 43 million); and
• From 1 July 2020, the obligation to use the new JPK_VAT files will apply to other entities (from 1 April, those entities will be able to submit a new JPK_VAT on a voluntary basis, with the first submission of the file forcing the continuation).

Should you have any additional questions please contact:

Zsolt Tenczer, VAT Senior Manager, PwC Zurich
Office: +41 58 792 4560
Email: zsolt.x.tenczer@ch.pwc.com

Kinga Zawora, VAT Senior, PwC Zürich
Office: +41 79 339 9895
Email: kinga.x.zawora@ch.pwc.com

 

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