JPK_VAT with the declaration

Information brochure regarding the JPK_VAT structure with a declaration

Warsaw, April 2020

Table of Contents

Introduction ................................................. .................................................. .............................................. 3

The structure of the main diagram for JPK_V7M and JPK_V7K ........................................... ............................. 7

Description of the main schematic structure for JPK_V7M and JPK_V7K .......................................... ...................... 7

Header for JPK_V7M and JPK_V7K ............................................. .................................................. ........ 9

Element structure Header JPK_V7M .............................................. ............................................... 9

Element structure Header JPK_V7K .............................................. .............................................. 10

Entity1 for JPK_V7M and JPK_V7K ............................................. .................................................. ...... 12

Structure of Entity1 for JPK_V7M and JPK_V7K ............................................ ........................................ 13

Records for JPK_V7M and JPK_V7K ............................................. .................................................. ...... 14

General assumptions about completing the cadastral part in the JPK_V7M and JPK_V7K structure. ....... 14

Sales Line JPK_VAT ................................................ .................................................. ................ 15

Structure of records regarding output tax for JPK_V7M and JPK_V7K ....................................... 15

Sales Ctrl JPK_VAT ................................................ .................................................. ..................... 35

Structure of checksums for records in respect of tax due for JPK_V7M and JPK_V7K ...... 35

PurchaseLine JPK_VAT ................................................ .................................................. ..................... 36

Structure of records regarding input tax for JPK_V7M and JPK_V7K .................................... 36

PurchaseCtrl JPK_VAT ................................................ .................................................. .......................... 43

Structure of checksums for records in the field of input tax for JPK_V7M and JPK_V7K .... 43

Declaration ................................................. .................................................. ...................................... 44

Declaration structure for JPK_V7M and JPK_V7K ............................................ .......................................... 44

Detailed items of the declaration for JPK_V7M and JPK_V7K ........................................... .......................... 44

Structure of the detailed items of the declaration for JPK_V7M and JPK_V7K .......................................... ......... 44

Instructions ................................................. .................................................. ...................................... 58

Structure of the instruction ................................................ .................................................. ....................... 58

Examples ................................................. .................................................. ....................................... 59

List of diagrams ................................................ .................................................. .............................. 72

List of Tables ................................................ .................................................. ........................................ 73

2
 Introduction

By the Act of 4 July 2019 amending the Act on tax on goods and services and other acts (Journal of Laws
item 1520), amendments to the Act of 11 March 2004 on tax on goods and services were introduced
(Journal of Laws Of Laws of 2018, item 2174, as amended -7 / VAT-7K.

According to the new solutions, the existing VAT-7 and VAT-7K declarations and information on the records
are replaced by a jointly sent one electronic JPK_VAT document, in the form JPK_V7M or JPK_V7K.

ATTENTION

New JPK_VAT will apply only for tax settlements made so far in the form of declarations VAT-7 and
VAT-7K.

However, it will not apply to other tax declarations to which the current regulations will apply (e.g.
VAT-12, VAT-8, VAT-9M, VAT-10 or VAT-14 declarations).

The elements of the new JPK_VAT are specified in the Regulation of the Minister of Finance, Investment and
Development of October 15, 2019 on the detailed scope of data contained in tax returns and in the records of
value added tax (Journal of Laws, item 1988), as amended by the Regulation of the Minister of Finance of April
1, 2020 (Journal of Laws, item 576), - hereinafter referred to as the "Regulation", and JPK_VAT logical structure
templates developed on its basis, in the form JPK_V7M and JPK_V7K.

The new JPK_VAT, which will cover the declaration and registration part, will be obligatorily submitted by all taxpayers
registered as active VAT taxpayers for the periods from 1 July 2020. 1

ATTENTION

For periods from July 1, 2020, it will not be possible to submit VAT-7 and VAT-7K declarations and records in
a manner other than in the form of a new JPK_VAT.

1 JPK_VAT with the declaration was originally to be submitted by the so-called large entrepreneurs starting for the accounting periods from April 2020. Based on art. 58 point 4 of the Act

of March 31, 2020 amending the Act on special solutions related to the prevention, prevention and eradication of COVID-19, other infectious diseases and crisis situations caused by
them, as well as some other acts (Journal of Laws of 2020, item 568), the date of entry into force of the new solution was postponed to 1 July 2020.

3
 ATTENTION

For corrections of declarations and records submitted for the settlement periods preceding settlement under the
new rules, legal regulations in force for the period for which the correction of the declaration or records is
submitted (i.e. corrections of declarations and JPK_VAT originally submitted under the old rules, are also
submitted according to the old rules).

Two JPK_VAT variants will apply:

• JPK_V7M - for taxpayers paying in value added tax

monthly

• JPK_V7K - for taxpayers paying in value added tax

quarterly.

ATTENTION

JPK_V7M - for taxpayers who are required to submit a record and declaration part monthly.

Taxpayers are required to complete all JPK_V7M elements in an XML file, i.e. Heading, Podmiot1, Declaration,
SalesWiersz, SalesCtrl, PurchaseWiersz, PurchaseCtrl.

JPK_V7K - for taxpayers who are required to submit a registration part

monthly, and declarative one quarterly.

Taxpayers in JPK_V7K for the first two months of the quarter should complete the following elements in an
XML file, ie .: Header ( except for: Quarter,
KodFormularzaDekl, WariantFormularzaDekl) Podmiot1, SprzedazWiersz,
SalesCtrl, PurchaseWiersz, PurchaseCtrl. However, for the third month of the quarter they should fill in all
JPK_V7K elements in an XML file, i.e. Header, Entity1, Declaration, SaleWiersz, SaleCtrl,
PurchaseWiersz, PurchaseCtrl, with the proviso that
Declaration applies to data for the entire quarter, while the record part contains:
SprzedazWiersz, SalesCtrl, PurchaseWiersz, PurchaseCtrl, which relate to data from the records for the last month
of the quarter.

ATTENTION

In submitted corrections, only parts (declaration or records, respectively) which are subject to correction
are filled in:

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 • In case of correction Declaration and registration parts all elements are indicated, i.e. Header,
Entity1, Declaration, SalesWiersz, SalesCtrl, PurchaseWiersz, PurchaseCtrl.

• In case of correction only declaration part which has no effect on the record part, the following elements
shall be indicated: Headline, Entity1, Declaration.
• In case of correction only part of the record which does not affect the declaration part, indicate the
elements: Header ( JPK_V7M - without the item KodFormularzaDekl, VariantFormularzaDek;
JPK_V7K - without the Kwartal element, FormFormDecode, FormFormDeclector), Entity1,
SprzedazWiersz, SalesCtrl, PurchaseWiersz, PurchaseCtrl.

Field (data) formats of the JPK_VAT file:

General assumptions about the format of the fields:

1. The file format is XML.

2. The fields in the XML file take the following character:

- compulsory - entries are made each time and if it is not

it is possible to determine the required data (e.g. Counterparty No., Counterparty Name) enter
"NONE".

- optional - entries are made only upon withdrawal

required data, and in other cases the field remains empty.

- optional - entries are made voluntarily; in the absence of recording

(e.g. contact phone number) the field remains blank.

3. Character fields are alphanumeric fields. Small ones may be used

and capital letters and numbers. The maximum number of characters is, in principle, 256.

4. Polish diacritical marks must be entered using UTF-8 encoding.

Special characters may be used in character fields, e.g. "/", "-", "+".

5. Amount (numeric) fields are used to enter a numerical value. Value belongs
enter with a string of digits, you cannot use separators for thousands (e.g. spaces). Only the period
(".") Can be used as the decimal separator.

6. The amounts, in the part concerning records, are given with an accuracy of 2 places after
comma - if applicable (e.g. 12345.56).

7. The amounts in the part concerning the declaration are rounded to full zlotys in this way,
that the ends of amounts of less than 50 grosze are skipped, and the ends of amounts of 50 grosze and
more are increased to full zlotys, in accordance with art. 63 § 1 of the Act of August 29, 1997 - Tax Code
(Journal of Laws of 2019, item 900, of as amended. d.).

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 8. All negative quantities are preceded by a minus sign ("-").

9. Dates are given in the format YYYY-MM-DD (e.g. 2020-08-31).

10. The requirement to provide date and time only applies to one field. This is a field describing the date

and file creation time. The date and time are given in the following format: YYYY-MMDDTGG: MM: SS
(e.g .: 2018-02-24T09: 30: 47Z; where T means 'Time'). When specifying universal time (UTC), the letter
'Z' (ZULU) should be added at the end.

11. Tax identification numbers included in the records should be saved as a sequence in sequence
in succession of the following numbers or letters, without spaces and other separators, and by
extracting the letter code of the country into a separate field for this code.

List of symbols used in the XSD diagram:

Element sequence - mandatory

Element sequence - optional

Choice

Mandatory element

Optional element

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 The structure of the main schema for JPK_V7M and JPK_V7K

The structure of the main schema for JPK_V7M and JPK_V7K consists of the following elements: "Naglowek",
"Entity1", "Declaration", "SprzedazWiersz", "SprzedażazCtrl", "PurchaseWiersz", "PurchaseCtrl".

Diagram 1. The structure of the main schema for JPK_V7M and JPK_V7K.

Description of the main schema structure for JPK_V7M and JPK_V7K

T abela 1. Structure description y of the main diagram for JPK_V7M and JPK_V7K.

Field name Field description

Heading Contains, among others data regarding the period for which the JPK_V7M / JPK_V7K file is
submitted, the purpose of submission, the tax office to which it is submitted, the date of submission.

Podmiot1 Contains data that identifies the entity submitting the JPK_V7M / JPK_V7K
file.

Declaration Contains data necessary to calculate the amount of tax

input, calculation of input tax, calculation

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 the amount of tax or tax refund together with an indication of how to make this
refund and the taxpayer's instructions.

SprzedazWiersz It contains data that allows you to correctly settle the tax due.

SprzedazCtrl Contains data on the number of rows and the tax due according to the
records regarding tax due for the period to which JPK_V7M / JPK_V7K
relates.

ZakupWiersz Contains data for correct settlement of input tax.

ZakupCtrl Contains data on the number of rows and input tax according to the records
regarding input tax for the period to which JPK_V7M / JPK_V7K relates.

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 Header for JPK_V7M and JPK_V7K

Element structure Header JPK_V7M

Diagram 2. Structure of the Header element for JPK_V7M.

9
 The structure of the element Header JPK_V7K

Diagram 3. Structure of the Header element for JPK_V7K.

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Table 2 Structure description Header element for JPK_V7M and JPK_V7K.
Field name Field description

KodFormularza The field stores two attributes of the FormCode element:

- kodSystemowy: JPK_V7M (1) [for taxpayers
paying monthly] or JPK_V7K (1) [for taxpayers paying quarterly]

- Schema version: 1-1.

WariantFormularza The field contains the designation of the schema. Currently, it is a value: 1. This is the
first variant of the JPK_V7M and JPK_V7K schemas.
DataWytworzeniaJPK Date and time of JPK_V7M or JPK_V7K preparation.

NazwaSystemu The name of the IT system from which JPK_V7M / JPK_V7K is sent
(optional field)
CelZlozenia The field contains the purpose of the submission: 1 -
submission 2 - correction

KodUrzedu Identification of the tax office code to which the declaration and records are
submitted (e.g. 1471).
Year Indication of the year for which the declaration and records are submitted (e.g. 2020).

Month Designation of the month for which the declaration and records are submitted for
JPK_V7M and designation of the month for which the records are submitted for
JPK_V7K (e.g. 7).

In the case of the original JPK_V7K as well as the correction of the declaration
part, please indicate the last month of the quarter, i.e. respectively: 3, 6, 9, 12.

Quarter Designation of the quarter for which the declaration is being made. The field appears
only in the JPK_V7K scheme. The field should be completed for the third month of
the quarter, indicating the number of the quarter to which JPK_V7K applies (e.g. 3).

KodFormularzaDekl JPK_V7M:
• for taxpayers submitting the original declaration or correction of the
declaration - this field is mandatory,
• for taxpayers submitting a correction only of the registration part,
which does not affect the settlement of the declaration part - the field
is not filled in.

Field stores four attributes element

KodFormularzaDekl:
- System code: VAT-7 (21),
- Tax code: VAT,
- Type of Obligation: Z,
- Schema version: 1-1E

JPK_V7K:
• for taxpayers submitting records for the first and second month of
the quarter and in case of adjustment

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 only record part for the first, second or third month of the
quarter - the field is not filled in,
• for taxpayers submitting records for the third month of the
quarter together with the declaration and in case of correction of
the declaration part - the field is mandatory.

Field stores four attributes element

KodFormularzaDekl:
- System code: VAT-7K (15),
- Tax code: VAT,
- Type of Obligation: Z,
- Schema version: 1-1E

WariantFormularzaDekl For JPK_V7M the item takes the value (21):

• for taxpayers submitting the original declaration or correction of the
declaration - this field is mandatory,
• for taxpayers submitting a correction only of the registration part,
which does not affect the settlement of the declaration part - the field
is not filled in.

For JPK_V7K the item takes the value (15):

• for taxpayers submitting records for the first and second month of
the quarter and in case of adjustment
only record part for the first, second or third month of the
quarter - the field is not filled in,
• for taxpayers submitting records for the third month of the
quarter together with the declaration and in case of correction of
the declaration part - the field is mandatory.

Entity1 for JPK_V7M and JPK_V7K

Podmiot1 for JPK_V7M and JPK_V7K consists of the following fields: " OsobaFizyczna " and
"OsobaNiefizyczna."

For identification data of the entity being a natural person consists of the following fields:
"NIP", "FirstName", "Surname", "Date of Birth", "Email" and "Telephone"

However, the fields included in the identification data of an entity that is not a natural person include: "NIP", "Full
Name", "Email" and "Telephone".

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 Structure of Entity1 for JPK_V7M and JPK_V7K

Diagram 4. Structure of Entity1 for JPK_V7M and JPK_V7K.

T abela 3. Description of the structure of the Submix otu1 for JPK_V7M and JPK_V7K.

Field name Field description

OsobaFizyczna Contains data identifying the entity being a natural person

NIP Tax ID of the taxpayer NIP (e.g. 1010000000).

First name Taxpayer's first name

Name Taxpayer's last name
Date of birth Date of birth of the taxpayer (e.g. 1977-07-07)
E-mail Email address of the taxpayer or the person representing the
taxpayer
Telephone Contact telephone number (e.g. 801055055) [optional field]

OsobaNiefizyczna Contains data identifying an entity that is not a natural person

NIP Tax ID of the taxpayer NIP (e.g. 1010000000).

Full name Name of the entity

E-mail Email address of the taxpayer or the person representing the
taxpayer
Telephone Contact telephone number (optional field)

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Records for JPK_V7M and JPK_V7K

General assumptions about completing the cadastral part in the JPK_V7M and JPK_V7K structure.

1. In case of correcting the records, a new, complete and containing one should be submitted
XML file corrected. It is unacceptable to submit a file containing only corrected data.

2. Correction of an incorrect entry not affecting the amount of tax due or

accrued is made in principle by reversing it, i.e. entering the entire entry with the opposite sign and
adding the correct entry again with the original document number (e.g. Proof of Sale, Customer No.
or Customer Name). However, if the taxpayer has not yet sent the file for a given tax period, it is
permissible to include only one entry with the correct data.

3. Corrections to documents affecting the amount of the tax base or

tax due ("in plus" or "in minus") should be included in the records with the number of the corrective document for the

period for which, in accordance with the provisions of the Act, an adjustment should take place.

4. Corrections to documents affecting the amount of input tax "in plus" or

"In minus" should be entered in the register with the number of the correcting document. However, in the
case of corrections of documents affecting the amount of input tax "in minus" if, in accordance with the
provisions of the Act, the original and correction documents can be included in the records for one
accounting period, it is permissible to include only the original document reduced by the value from the
correction document.

5. The letter sizes do not matter.

6. The numbers of sales receipts and purchase receipts should be included in the records in full,
according to their original spelling. Some markings of such documents should not be omitted.

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 SalesPowline JPK_VAT

Structure of records regarding output tax for JPK_V7M and JPK_V7K

Diagram 5. Structure of records regarding the tax due for JPK_V7M and JPK_V7K (from the field LpSales to
the field Type Document).

Table 4 Description of the structure of records in the scope of tax due for JPK_V7M and JPK_V7K (from the field
LpSales to the field Type Document).

Field name Field description

LpSprzedazy The ordinal number of the record line in terms of tax due.

In successive lines the next natural number is given starting

from 1.

KodKrajuNadaniaTIN Country code of the number by which the buyer, supplier or

service provider is identified for the purposes of tax or value
added tax (optional field).

The letter code of the country in which the buyer, supplier is provided
or service provider (contractor) is
identified for the purposes of tax or value added tax.

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 In the absence of the TIN of the buyer, supplier or service provider, the
field remains blank.

Example for a contractor from Austria: AT

NrKontrahenta The number by which the buyer, supplier or service provider is
identified for the purposes of tax or value added tax (only
digital-letter code).

The number by which the buyer and the supplier are given is provided
or service provider (contractor) is
identified for tax or value added tax purposes, without the letter
code of the country.

If not available - enter 'NONE' in this field.

Example for a contractor from Austria: U99999999

NazwaKontrahenta Name or surname or name of the buyer, supplier or service
provider.

The name and surname or name of the buyer, supplier or service

provider (contractor) shall be provided, name
and sender's name in the case of a customs declaration.

If not available - enter 'NONE' in this field.

Evidence of sale ID number.

The document number, respectively the invoice or corrective

invoice, the number of the fiscal report or other internal proof,
and in the case of evidence documenting the
import
goods, accounted for in accordance with art. 33a of the Act, customs
declaration number or import declaration number referred to in art. 33b
of the Act.

If not available - enter 'NONE' in this field.

Date of issue Date of issue of evidence.

The date of issue (document), respectively invoice or corrective

invoice, date of fiscal report or other internal proof is given, and
in the case of evidence documenting
import
goods, accounted for in accordance with art. 33a of the Act, date

16
 acceptance of the customs declaration or date of the import declaration
referred to in art. 33b of the Act.

Sale date Date of delivery or completion of the delivery of goods or performance of

the service, or date of receipt of payment, if such date is specified and
differs from the date of issue of the document (optional field).

The date of making or completing the delivery of goods or

performing the service or the date of receipt of all or part of the
payment, in the cases referred to in art. 106b paragraph 1 point 4
of the Act, i.e. in the event of receipt of all or part of the payment
before delivery of goods or service, provided that such date is
specified and differs from the date of issue of the invoice.

TypDokumentu Sales receipt markings (optional field).

It shall be provided by choosing the appropriate marking only if a

given proof appears in a given accounting period:

• RO - in the case of an internal summary document

comprising information
on sales from cash registers;
• INTERNAL - in case of document
internal; example: transmission
free through the taxpayer goods
belonging to his company, a summary document
regarding sales to individuals not recorded using the
cash register;

• FP - in the case of an invoice referred to in art. 109

section 3d bill.

In the absence of the markings listed - the field remains blank.

ATTENTION

FP designation - "Invoice for receipt"

In the added art. 109 section 3d of the Act, it was specified that, for the purposes of keeping records,
invoices regarding sales recorded using a cash register are recognized in the period in which they were
issued and will not increase the value of sales and tax due for this period ( because the sale was
recorded
using a cash register and included in the daily and monthly fiscal report,

17
 during the tax period in which the tax obligation arose as a rule). In order to avoid JPK_VAT corrections for
earlier periods, it was adopted that it would be appropriate to include the invoice in the record part of the
JPK_VAT file for the month in which the invoice was issued, regardless of the period in which the sale was
included in the fiscal report.

IMPORTANT
The checksums of the records in the field of output tax do not include the amount of the tax base and tax
due for the supply of goods and the provision of services documented with invoices referred to in art. 109
section 3d act (marked with FP).

Diagram 6. Structure of records regarding the tax due for JPK_V7M and JPK_V7K (from the GTU_01 field to the
GTU_13 field).

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 ATTENTION

Designations for the supply of goods and services are represented by the symbols GTU_01 - GTU_13.

The fields shall be completed for the entire invoice by selecting "1" in the appropriate fields corresponding
to the symbols from GTU_01 to GTU_13, in the event of a delivery of goods or services on the document,
without extracting individual values, amounts of tax, etc.

The field will remain empty if the item or service did not appear on the document.

Example 1
If the subject of the transaction documented by invoice is goods e.g. from groups 01, 02 and 04, the taxpayer enters "1" in
the "GTU_01", "GTU_02" and GTU_04 "fields respectively.

Table 5 Description of the structure of records regarding the tax due for JPK_V7M and JPK_V7K (from the GT
field U_01 to field GTU_13).
Field name Field description

GTU_01 Supply of alcoholic beverages - ethyl alcohol, beer, wine, fermented

beverages and intermediate products as defined in the provisions on excise
duty.

GTU_02 Delivery of goods referred to in art. 103 item 5aa of the Act.

GTU_03 Supply of heating oil within the meaning of the provisions on excise duty
and lubricating oils, other oils with CN codes from 2710 19 71 to 2710 19
99, excluding products with CN code 2710 19 85 (white oils, liquid paraffin)
and plastic greases falling within the CN code 2710 19 99, lubricating oils of
CN code 2710 20 90, lubricating preparations of CN heading 3403,
excluding plastic lubricants of this heading.

GTU_04 Supply of tobacco products, dried tobacco, liquid for electronic cigarettes
and innovative products,
within the meaning of the provisions on excise duty.

GTU_05 Delivery of waste - only those specified in item 79-91 of Annex 15 to the
Act.

GTU_06 Supply of electronic devices as well as parts and materials for them,
exclusively specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to
the Act.

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 GTU_07 Supply of vehicles and car parts with codes only CN 8701 - 8708 and CN
8708 10.

GTU_08 Supply of precious and base metals - only those specified in item 1-3 of
Annex 12 to the Act and in item 12-25, 33-40, 45, 46, 56 and 78 of Annex
15 to the Act.

GTU_09 Supply of medicines and medical devices - medicinal products, foodstuffs

for particular nutritional uses
and medical devices, falling
notification requirement, referred to in art. 37av section 1 of the Act of September 6,
2001 - Pharmaceutical Law (Journal of Laws of 2019, item 499, as amended).

GTU_10 Supply of buildings, structures and land.

GTU_11 Provision of services in the scope of transferring greenhouse gas emission

allowances referred to in the Act of 12 June 2015 on the greenhouse gas
emission allowance trading system (Journal of Laws of 2018, item 1201 and
2538 and of 2019 items 730, 1501 and 1532).

GTU_12 Provision of intangible services - exclusively: consulting, accounting, legal,

management, training, marketing, head offices, advertising, market and
public opinion research, in the field of scientific research and development
works.

GTU_13 Provision of transport services and storage management Section H PKWiU

2015 symbol ex 49.4, ex 52.1.

IMPORTANT

Designations for the supply of goods and services does not apply aggregate information on sales
recorded using a cash register and aggregate information on sales not documented by invoices and not
covered by the obligation to keep sales records using a cash register.

Designations for the supply of goods and services should also not be used for purchase transactions resulting in
the emergence of a tax due (e.g. WNT, import of services).

twenty
Diagram 7. Structure of records regarding output tax for JPK_V7M and JPK_V7K (from SW field to MPP
field).

ATTENTION

The procedure designations are represented by the symbols: SW, EE, TP, TT_WNT, TT_D, MR_T,
MR_UZ, I_42, I_63, B_SPV, B_SPV_DOSTAWA,
B_MPV_PROWIZJA, MPP.

The fields are filled in for the whole document by checking "1" in each of the fields corresponding to the
symbols: SW, EE, TP, TT_WNT, TT_D, MR_T, MR_UZ, I_42, I_63, B_SPV, B_SPV_DOSTAWA,
B_MPV_PROWIZJA, MPP, in the case of a given procedure appearing on the document, without
isolating individual values, amounts of tax, e.t.c.

If the procedure has not occurred, the field is left blank.

Example 2
If the transaction documented by invoice is covered by the obligation to use the split payment mechanism and
there are connections between the buyer and the supplier of the goods or service provider referred to in art. 32
section 2 item 1 of the Act "1" should be entered in the "TP" and "MPP" field respectively.

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Table 6 Description of the structure of records regarding the tax due for JPK_V7M and JPK_V7K (from the field SW to
the MPP field).
Field name Field description

SW Delivery as part of the mail-order sale from the territory of the country, referred to in
art. 23 of the Act.

EE provision services telecommunications broadcasting

and electronic devices referred to in art. 28k of the Act.

TP Existing links between the buyer and the supplier of the goods or service
provider referred to in art. 32 section 2 point 1 of the Act.

TT_WNT Intra-Community acquisition of goods by the second most-taxable person

under VAT as part of a three-party transaction under the simplified
procedure referred to in Chapter XII, Chapter 8 of the Act.

TT_Login Delivery of goods outside the territory of the country made by the second
most-favored VAT payer under a three-party transaction in a simplified
procedure referred to in chapter XII chapter 8 of the Act.

MR_T The provision of tourism services taxed on a margin basis in accordance with art. 119
of the Act.

MR_UZ Supply of used goods, works of art, collectors' items and antiques, taxed on
the basis of a margin in accordance with art. 120 of the Act.

I_42 Intra-Community supply of goods after importation of these goods under

customs procedure 42 (import).

I_63 Intra-Community supply of goods after importation of these goods under

customs procedure 63 (import).

B_SPV Transfer of a single-purpose voucher made by a taxpayer acting in his own

name, taxed in accordance with art. 8a paragraph 1 of the Act.

B_SPV_DOSTAWA Supply of goods and services to which the voucher applies

one destination for the taxpayer who issued the voucher in accordance with art. 8a
paragraph 4 of the Act.

B_MPV_PROWIZJA Provision of brokering services and other services related to

transfer of multi-purpose vouchers, taxed in accordance with art. 8b paragraph 2 of
the Act.

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MPP Transaction covered duty applying the split payment mechanism.

The MPP marking should be used for invoices with a gross amount higher
than PLN 15,000.00, which document the delivery of goods or services
listed in Annex 15 to the Act.

23
Diagram 8. Structure of records regarding output tax for JPK_V7M and JPK_V7K (from the field
KorektaPodstawyOpodt to the field SalesVAT_Marza).

24
Table 7 Description of the structure of records regarding the tax due for JPK_V7M
and JPK_V7K (from the Kore field ktaBasodyOpodt to the SalesVAT_Marza field).
Field name Field description

KorektaPodstawyOpodt Adjustment of the tax base and output tax,

referred to in art. 89a section 1 and 4 of the Act (optional field).

" 1 ' in the case of making the corrections referred to in art. 89a section 1 or
paragraph 4 of the Act, in items from K_15 to K_20. Otherwise - the field
remains empty.

IMPORTANT
Adjustments to the tax base and tax due, referred to in art. 89a section 1
and 4 of the Act (both reducing and increasing) are recorded individually,
listing all of them
required items for invoices
documenting the delivery of goods or the provision of services.
Adjustments reducing the tax base and tax due on the basis of art. 89a
section 1 of the Act is introduced with the sign "in minus".

K_10 The amount of the tax base resulting from the delivery of goods and
services on the territory of the country, exempt from tax (optional field).

The net value of the delivery of goods and services provided on the territory of
the country exempt from tax pursuant to art. 43 or art. 82 of the Act.

In the absence of - the field remains empty.

K_11 The amount of tax base resulting from the delivery of goods and services
outside the country (optional field).

The net value of supplies of goods and services outside the country is
given, whenever the taxpayer had the right to reduce the amount of tax
due, referred to in art. 86 section 8 point 1 of the Act, or the right to a
refund of the amount of input tax referred to in art. 87 paragraph 5 of the
Act.

In the absence of - the field remains empty.

25
 K_12 The amount of tax base resulting from the provision of services referred to
in art. 100 paragraph 1 item 4 of the Act (optional field).

The net value of services whose place of performance is in the territory of a

Member State other than Poland provided to taxpayers of value added tax
is provided.
or legal entities not being such
taxpayers identified for the purposes of value added tax, for which the
recipient is obliged to pay value added tax. Services that are exempt from
value added tax or taxed at 0% are not included in the item.

In the absence of - the field remains empty.

K_13 The amount of the tax base resulting from the supply of goods and
services on country territory,
taxed at 0% (optional).

The net value of supplies of goods and services in the territory of the
country taxed at 0% is given.

In the absence of - the field remains empty.

K_14 The amount of tax base resulting from the delivery of goods referred to in
art. 129 of the Act (optional field).

The net value of the supplies of goods for which a tax refund has been
made on travelers taxed at 0% is given.

In the absence of - the field remains empty.

K_15 The amount of the tax base resulting from the delivery of goods and
services in the territory of the country, taxed at a rate of 5%, taking into
account the adjustment made in accordance with Article 89a section 1 and 4
of the Act (optional field).

The net value of supplies of goods and services provided in the territory of
the country taxed at 5% rate, as well as adjustments reducing the tax base
in accordance with art. 89a section 1 of the Act and adjustments increasing
the tax base in accordance with art. 89a section 4 of the Act, in relation to
the supply of goods and services in the territory of the country, taxed at a
rate of 5%.

In the absence of - the field remains empty.

26
K_16 The amount of tax due resulting from the delivery of goods and services in
the territory of the country, taxed at a rate of 5%, including an adjustment
made in accordance with Article 89a section 1 and 4 of the Act (optional
field).

The amount of tax due on the supply of goods and services provided on the
territory of the country, taxed at 5% rate, as well as adjustments reducing the
tax due in accordance with art. 89a section 1 of the Act and corrections
increasing the tax due in accordance with art. 89a section 4 of the Act, in
relation to the supply of goods and services in the territory of the country,
taxed at a rate of 5%.

In the absence of - the field remains empty.

K_17 The amount of the tax base resulting from the delivery of goods and
services in the territory of the country, taxed at a rate of 7% or 8%,
including an adjustment made in accordance with Article 89a section 1 and
4 of the Act (optional field).

The net value of supplies of goods and services provided in the country,
taxed at a rate of 7% or 8%, as well as adjustments reducing the tax base in
accordance with art. 89a section 1 of the Act and adjustments increasing
the tax base in accordance with art. 89a section 4 of the Act, in relation to
the supply of goods and services within the territory of the country, taxed at
a rate of 7% or 8%.

In the absence of - the field remains empty.

K_18 The amount of tax due resulting from the delivery of goods and services in
the territory of the country, taxed at a rate of 7% or 8%, including the
correction made in accordance with art. 89a section 1 and 4 of the Act
(optional field).

The amount of tax due on the supply of goods and services provided in the
country, taxed at a rate of 7% or 8%, as well as adjustments reducing the tax
due in accordance with Article 89a section 1 of the Act and corrections
increasing the tax due in accordance with art. 89a section 4 of the Act, in
relation to the supply of goods and services within the territory of the country,
taxed at a rate of 7% or 8%.

In the absence of - the field remains empty.

K_19 The amount of the tax base resulting from the delivery of goods and
services in the territory of the country, taxed at a rate of 22% or 23%,
taking into account the adjustment made in accordance with Article 89a
section 1 and 4 of the Act (optional field).

27
 The net value of supplies of goods and services provided in the country,
taxed at 22% or 23%, as well as adjustments reducing the tax base in
accordance with art. 89a section 1 of the Act and adjustments increasing
the tax base in accordance with art. 89a section 4 of the Act, in relation to
the supply of goods and services in the territory of the country, taxed at
22% or 23%.

In the absence of - the field remains empty.

K_20 The amount of tax due resulting from the delivery of goods and services in the
territory of the country, taxed at a rate of 22% or 23%, taking into account the
adjustment made in accordance with Article 89a section 1 and 4 of the Act
(optional field).

The amount of tax due on the supply of goods and services provided in the
country, taxed at 22% or 23%, as well as adjustments to reduce the tax
due in accordance with art. 89a section 1 of the Act and corrections
increasing the tax due in accordance with art. 89a section 4 of the Act, in
relation to the supply of goods and services in the territory of the country,
taxed at 22% or 23%.

In the absence of - the field remains empty.

K_21 Height base taxation resulting

from the intra-Community supply of goods referred to in art. 13 section 1 and
3 of the Act (optional field).

The net value of the intra-Community supply of goods referred to in art. 13

section 1 and 3 of the Act.

In the absence of - the field remains empty.

K_22 The amount of tax base resulting from the export of goods (optional field).

The net value of the goods exported by the taxpayer is given within the meaning
of art. 2 point 8 of the Act.

In the absence of - the field remains empty.

K_23 Height base taxation resulting

from intra-Community acquisition of goods (optional field).

The net intra-Community acquisition of goods calculated in accordance

with Article 29a of the Act. The amount will be
compared with the value of intra-Community acquisitions

28
 goods shown in the recapitulative statement. This item should also show:

• intra-Community acquisition of goods referred to in art. 138 section

1 point 2 lit. a of the Act (these data are listed last in the order
the taxpayer accountable
in an intra-Community tripartite transaction according to the simplified
procedure).
• intra-Community acquisition of goods referred to in
Art. 136 bill (data about
intra-Community acquisition of goods which has been found to be
taxed within the territory of the country on the basis of
intra-Community use transactions
tripartite simplified procedure, gives the second most-taxpayer
settling in this transaction according to the simplified procedure).

In the absence of - the field remains empty.

K_24 Height tax due resulting

from intra-Community acquisition of goods (optional field).

Provides the amount of tax due from title

intra-Community acquisition goods calculated from
the basis determined in accordance with art. 29a of the Act, taking into account
the intra-Community acquisition of goods referred to in art. 138 section 1 point 2
lit. a of the Act, while excluding the transactions referred to in art. 136 of the Act.

In the absence of - the field remains empty.

IMPORTANT
In the event of transactions in item K_23 in which the tax due is not
present, the field '0.00' should be entered in the field.

K_25 The amount of tax base resulting from the import of goods settled in
accordance with art. 33a of the Act, confirmed by a customs declaration or
import declaration, referred to in Art. 33b of the Act (optional field).

The net value of the import of goods is given only if the taxpayer has
chosen to settle the tax due on import of goods in the tax declaration, in
accordance with art. 33a of the Act.

In the absence of - the field remains empty.

K_26 The amount of tax due resulting from the import of goods
billed in accordance with art. 33a of the Act, confirmed

29
 customs declaration or import declaration referred to in art. 33b of the Act
(optional field).

The amount of tax due on import of goods is given only if the taxpayer has
chosen to settle the tax due on import of goods in the tax declaration, in
accordance with art. 33a of the Act.

In the absence of - the field remains empty.

IMPORTANT
In the event of transactions in position K_25 in which the tax due is
not present, the field '0.00' should be entered in the field.

K_27 The amount of the tax base resulting from the import of services, excluding
services purchased from value added tax payers, to which Art. 28b of the
Act (optional field).

The net value of services constituting the import of services is given. This
item does not list services to which Art. 28b of the Act, purchased from
taxpayers of value added tax within the meaning of the Act, i.e. taxpayers of
value added tax imposed on the territory of a Member State of the European
Union other than the territory of the country.

In the absence of - the field remains empty.

K_28 The amount of tax due resulting from the import of services, excluding
services purchased from value added tax payers, to which Art. 28b of the
Act (optional field).

The amount of tax due on import of services is given. This item does not
include tax on services to which art. 28b of the Act, purchased from
taxpayers of value added tax within the meaning of the Act, i.e. taxpayers
of value added tax imposed on the territory of a Member State of the
European Union other than the territory of the country.

In the absence of - the field remains empty.

IMPORTANT
In the event of transactions in position K_27 in which the tax due is
not present, the field '0.00' should be entered in the field.

thirty
K_29 The amount of the tax base resulting from the import of services purchased
from taxpayers of value added tax, to which Art. 28b of the Act (optional
field).

The net value of services constituting the import of services to which art. 28b
of the Act, purchased from taxpayers of value added tax within the meaning
of the Act, i.e. taxpayers of value added tax imposed on the territory of a
Member State of the European Union other than the territory of the country.

In the absence of - the field remains empty.

K_30 The amount of tax due resulting from the import of services purchased from
taxpayers of value added tax to which Art. 28b of the Act (optional field).

The amount of tax due on the import of services for which the place of
supply is determined on the basis of art. 28b of the Act, purchased from
taxpayers of value added tax within the meaning of the Act, i.e. taxpayers of
value added tax imposed on the territory of a Member State of the
European Union other than the territory of the country.

In the absence of - the field remains empty.

IMPORTANT
In the event of transactions in position K_29 in which the tax due is
not present, the field '0.00' should be entered in the field.

K_31 The amount of the tax base resulting from the delivery of goods for which the buyer
is the taxable person in accordance with art. 17 clause 1 item 5 of the Act (optional
field).

In the absence of - the field remains empty.

K_32 The amount of tax due resulting from the delivery of goods for which the buyer is the
taxable person in accordance with Article 17 clause 1 item 5 of the Act (optional field).

In the absence of - the field remains empty.

IMPORTANT
In the event of transactions in position K_31 in which the tax due is
not present, "0.00" should be entered in the field.

31
 K_33 The amount of tax due on goods covered by physical inventory referred to in
art. 14 paragraph 5 of the Act (optional field).

The amount of tax due on goods of own production and goods which after
purchase were not the subject of delivery, in relation to which the right to
reduce the amount of tax due by the amount of input tax, included in the
inventory by nature prepared as at:

• dissolution of a civil or commercial company without legal

personality;
• cessation of taxable activities;

• the expiry of the succession board or the right to appoint a

successor manager, in the cases referred to in art. 14 paragraph 1
point 3 of the Act;
• 10 months, if the taxpayer, being a natural person or an enterprise
in succession, who has not suspended the business on the basis of

regulations on suspension
conducting business activity and within 10 months did not perform
taxable activities.

In the absence of - the field remains empty.

K_34 Refund amount deducted or returned for the purchase of cash registers
referred to in art. 111 section 6 of the Act (optional field).

The amount of the discount previously deducted or refunded to the

taxpayer for the purchase of cash registers is given, if in the period of 3
years from the date of commencement of sales records, the business
activity ends or the cash registers are not subjected to mandatory technical
inspection within specified periods, as well as in other cases specified by
the minister competent for public finance, by way of regulation.

In the absence of - the field remains empty.

K_35 The amount of tax due on the intra-Community acquisition of means of

transport, shown in the amount of tax due on the intra-Community
acquisition of goods, subject to payment within the period referred to in art.
103 item 3 in connection with para. 4 of the Act (optional field).

Provides himself height tax due from

intra-Community acquisition of means of transport, shown
in item K_24, subject to payment to the office's account

32
 tax within 14 days from the date of arising of the tax obligation, in accordance
with art. 103 item 4 of the Act.

In the absence of - the field remains empty.

K_36 The amount of tax on intra-Community acquisition of goods referred to in art.

103 item 5aa of the Act, subject to payment within the period referred to in
art. 103 item 5a and 5b of the Act (optional field).

The amount of tax on intra-Community acquisition of goods referred to in

art. 103 item 5aa of the Act, subject to payment to the account of the tax
office competent for excise duty payments.

In the absence of - the field remains empty.

SprzedazVAT_Marza Gross value of sales of goods and services

taxed on the basis of a margin in accordance with art. 119 and art. 120 of the Act.

The total value to be paid by the buyer for the supply of goods or services
taxed on the margin pursuant to Art. 119 and art. 120 of the Act (optional
field).

In the absence of - the field remains empty.

ATTENTION

If the sale is documented by invoice, with values gross sales of goods or services taxed on a margin
basis, except for the data specified in § 10 para. 2 point 1 of the Regulation, the fields appropriate for
sales at the appropriate tax rates should show individual tax bases, i.e.: margins less due tax (including
negative margins) and tax due on individual margins (with a negative margin, the tax is "0.00" ), with the
reference MR_T or MR_UZ respectively.

If the tax is calculated on the sum of the margins obtained for individual tourism services in accordance
with art. 119 of the Act, rendered in a given tax period, the tax base for a given tax period is equal to the
sum of individual values ​of margins (positive and negative) less tax due on this sum, while the tax due for
a given tax period is not the sum of individual tax amounts, but should be calculated from the sum of
individual values ​of margins.

If the tax base determined in this way for a given tax period is a negative value, it is not possible to show
a negative tax due (with a negative margin, the tax is "0.00").

33
 It should be noted that in the case of delivery of goods accounted for on the basis of a margin pursuant to
art. 120 paragraph 4 of the Act, a taxpayer supplying second-hand goods, works of art, collectors' items
or antiques acquired previously by that taxpayer as part of his business, for resale, the tax base is the
margin that is the difference between the amount of sale and the amount of purchase, less the amount of
tax. However, in accordance with art. 120 item 5 of the Act, if the type of individual collector's items or the
specificity of their supplies makes it complicated or impossible to determine the margin in accordance
with paragraph 4, the taxpayer may, with the consent of the head of the tax office, calculate the margin
as the difference between the total value of supplies and the total value of purchases of a specific type of
collector's items during the settlement period. According to the content of art. 120 para 7 of the Act if in
the cases referred to in para. 5, the total value of purchases of a specific type of collector's items is
higher than the total value of supplies of such items during the accounting period, this difference
increases the total value of purchases of collector's items in the next accounting period.

ATTENTION

Sale recorded using a cash register recording and sale

undocumented invoices and not required to keep sales records using a cash register belongs show in the
records in aggregate amounts broken down into tax rates and tax-exempt sales .

34
 SalesCtrl JPK_VAT

Structure of checksums for records in the field of tax due for JPK_V7M and JPK_V7K

Diagram 9. Structure of checksums for records in the field of tax due for JPK_V7M and JPK_V7K.

ATTENTION

In the case of "zero" records (no sales transaction during the settlement period) should be shown
in SalesNumber value "0" and in Tax Value "0.00" found.

Table 8 Description of the structure of checksums for records in respect of tax due for JPK_V7M and
JPK_V7K.

Field name Field description

Number of records in the scope of tax due in the period to which

LiczbaWierszySprzedazy JPK_VAT applies. If the record does not contain lines, indicate "0".

Tax due Tax due according to records in the period to which JPK_VAT relates,
calculated as the sum of the amounts from K_16, K_18, K_20, K_24, K_26,
K_28, K_30, K_32, K_33 and K_34 reduced by the amount from K_35 and
K_36, excluding the invoices referred to in art. 109 section 3d act (marked with
FP). If none of the indicated elements has been completed in the records, then
"0.00" should be provided.

35
 PurchaseLine JPK_VAT

Structure of records regarding input tax for JPK_V7M and JPK_V7K

Diagram 10. Structure of records regarding input tax for JPK_V7M and JPK_V7K (from the LpZakup
field to the IMP field).

36
Table 9 Description of the record structure regarding input tax for JPK_V7M
and JPK_V7K (from the field No. Purchase to IMP field).

Field name Field description

LpZakupu The ordinal number of the record line for input tax.

In successive lines the next natural number is given starting from 1.

KodKrajuNadaniaTIN Country code of the number, by which the supplier or

the service provider is identified for the purposes of tax or value added tax
(optional field).

The letter code of the country in which the supplier or service provider (contractor) is
identified for the purposes of tax or value added tax shall be provided.

If the TIN of the supplier or service provider is missing - the field remains blank.

Example for a contractor from Austria: AT

NrDostawcy The number by which the supplier or service provider is identified for the
purposes of tax or value added tax (only digital-letter code).

The number by which the supplier or service provider (contractor) is identified

for the purposes of tax or value added tax without a country letter code is
provided.

Example for a contractor from Austria: U99999999

In the case of VAT-RR invoices, the NIP or PESEL number of the goods supplier or
service provider is shown.

If not available - enter 'NONE' in this field.

Supplier Name Name and surname or name of the supplier or service provider.

The name and surname or name of the supplier or service provider shall be provided from
invoices and documents or the name and surname or name of the consignor or exporter of
customs documents or decisions referred to in Article 33 item 2 and 3 and art. 34 of the Act
and the import declaration referred to in art. 33b of the Act.

If not available - enter 'NONE' in this field.

A proof of purchase Proof of purchase number.

37
 The document number, invoice or corrective invoice, document, customs
declaration number, closing clearance, import declaration or decision shall be
provided.

Date of purchase Date of proof of purchase.

The date of issue of the document, invoice or corrective invoice, document,

customs declaration, closing clearance, import declaration or decision shall be
provided.

DataWplywu Date of receipt of the purchase receipt (optional field).

The date of receipt of the purchase receipt is provided, provided that it is different from DataZakupu.

For the same date of purchase and date of receipt - the field remains blank.

DokumentZakupu Proof of purchase (optional field).

It is shown by selecting the appropriate proof mark, if a given proof of

purchase occurs in a given accounting period:

• MK - in the case of an invoice issued by a taxable person who is a supplier or

service provider who has chosen the cash accounting method set out in
Article 21 of the Act;
• VAT_RR - in the case of an RR VAT invoice, referred to in art. 116 of the
Act;
• INTERNAL - in the case of an internal document, example: making an
annual adjustment of input tax due to a change in the input tax
deduction ratio.

In the absence of the markings listed - the field remains blank.

MPP Transaction subject to the obligation of using the split payment mechanism
(optional field).

It passes "1" in the event of a determination. Otherwise - the field remains

empty.

The MPP marking should be used for invoices with a gross amount higher
than PLN 15,000.00, which document the delivery of goods or services listed
in Annex 15 to the Act.

IMPORTANT

In case the buyer receives an invoice, which he documents

acquisition of goods or services listed in Annex 15 to the

38
 of the Act, and the gross invoice value is higher than PLN 15,000.00, without the
required indication "split payment mechanism" also the MPP symbol should be
introduced for such a transaction.

IMP Designation regarding input tax on the import of goods, including import of
goods settled in accordance with art. 33a of the Act (optional field).

It passes "1" in the event of a determination. Otherwise - the field remains

empty.

39
Diagram 11. Structure of records regarding input tax for JPK_V7M and JPK_V7K (from field K_40 to
field PurchaseVAT_Marza).

Table 10 Description of the record structure regarding input tax for JPK_V7M
and JPK_V7K (from field K_ 40 to the field PurchaseVAT_Marza).

Field name Field description

K_40 Net value resulting from the purchase of goods and services classified as fixed
assets at the taxpayer (optional field).

The net value resulting from the purchase of goods and services classified as fixed
assets with the taxpayer is given.

In the absence of - the field remains empty.

K_41 The amount of input tax to be deducted from the grounds specified in art. 86
section 2 of the Act, under the conditions specified in the Act, resulting from
the purchase of goods and services classified as fixed assets at the taxpayer
(optional field).

The amount of input tax to be deducted from the grounds specified in art. 86
section 2 of the Act, under the conditions specified in the Act, resulting from
the purchase of goods and services classified as fixed assets at the taxpayer.

40
 In the absence of - the field remains empty.

K_42 Net value resulting from the purchase of other goods and services (optional
field).

The net value resulting from the purchase of other goods and services is given.

In the absence of - the field remains empty.

K_43 The amount of input tax to be deducted from the grounds specified in art. 86
section 2 of the Act, under the conditions specified in the Act, resulting from
the purchase of other goods and services (optional field).

The amount of input tax to be deducted from the grounds specified in art. 86
section 2 of the Act, under the conditions specified in the Act, resulting from
the purchase of other goods and services.

In the absence of - the field remains empty.

K_44 The amount of input tax resulting from the input tax adjustments referred to in
art. 90a-90c and art. 91 of the Act, on account of the acquisition of goods and
services classified as fixed assets at the taxpayer (optional field).

The aggregate amount of input tax resulting from the input tax adjustments
referred to in Art. 90a-90c and art. 91 of the Act, on account of the acquisition
of goods and services classified as fixed assets with the taxpayer.

In the absence of - the field remains empty.

K_45 The amount of input tax resulting from the input tax adjustments referred to in
art. 90a-90c and art. 91 of the Act, due to the purchase of other goods and
services (optional field).

The aggregate amount of input tax resulting from the input tax adjustments
referred to in Art. 90a-90c and art. 91 of the Act, on account of the purchase of
other goods and services.

In the absence of - the field remains empty.

K_46 The amount of input tax resulting from the input tax adjustment referred to in
art. 89b paragraph 1 of the Act (optional field)

41
 The amount of input tax resulting from the input tax adjustment referred to in
art. 89b paragraph 1 of the Act. The input tax adjustment is recognized
individually, providing all the elements required for invoices documenting the
delivery of goods or the provision of services with the "in minus" sign.

In the absence of - the field remains empty.

K_47 The amount of input tax resulting from the input tax adjustment referred to in
art. 89b paragraph 4 of the Act (optional field).

The amount of input tax resulting from the input tax adjustment referred to in
art. 89b paragraph 4 of the Act. The input tax adjustment is recognized
individually, providing all the elements required for invoices documenting the
delivery of goods or the provision of services with the "in plus" sign.

In the absence of - the field remains empty.

ZakupVAT_Marza Amount of purchase of goods and services purchased from other taxpayers for
the direct benefit of tourists and second-hand goods, works of art, collectors'
items and antiques related to sales taxed on the basis of a margin in
accordance with art. 120 of the Act (optional field).

IMPORTANT

Invoices or other documents received by the taxpayer for the purchase of

goods and services from other taxpayers for the direct benefit of the tourist in
the case of rendering taxable services in accordance with art. 119 of the Act
and second-hand goods, works of art, collectors' items and antiques related to
sales taxed on the basis of a margin in accordance with art. 120 of the Act
should be included, as a rule, in the accounting period in which the tax
obligation arises from the supply of goods or services taxed under these
principles, subject to Art. 120 paragraph 5 of the Act.

In the case of art. 120 paragraph 5 of the Act, invoices or other documents should
be included in the settlement period in which the purchase was made. However, in
the case of art. 120 paragraph 7 of the Act, if the value of purchases made in the
accounting period exceeds the value of sales in that period, the excess of
purchases is added to purchases made in the next accounting period.

In the absence of - the field remains empty.

42
 ATTENTION

The taxpayer shall present in the register invoices or other documents confirming the delivery of goods and services
for which they are in accordance from art. 17 clause 1 points 4 and 5 of the Act, the taxpayer is their purchaser and
recipient, respectively, and the tax due on this account constitutes an input tax in the records of the taxpayer.

PurchaseCtrl JPK_VAT

Structure of checksums for records in the field of input tax for JPK_V7M and JPK_V7K

Diagram 12. Structure of checksums for records in the field of input tax for JPK_V7M and JPK_V7K.

ATTENTION

In the case of "zero" records (no purchase transactions in a given period) should be shown in the
number of Purchases Purchase value "0" and in the Tax calculated value "0.00".

Table 11 Description of the structure of checksums for records regarding input tax d la JPK_V7M and
JPK_V7K . Field name
Field description

LiczbaWierszyZakupow Number of purchase records lines in the period to which it relates

JPK_VAT. If the "zero" part of the record is shown, enter "0".

PodatekNaliczony Total amount of input tax to be deducted - the sum of the amounts from K_41,
K_43, K_44, K_45, K_46 and K_47. If none of the indicated elements has been
completed in the records, then "0.00" should be provided.

43
 Declaration

Declaration structure for JPK_V7M and JPK_V7K

Diagram 13. Declaration structure for JPK_V7M and JPK_V7K.

T abela 12. Structure description d declaration for JPK_V7M and JPK_V7K.

Field name Field description

PozycjeSzczegolowe It contains the data necessary to calculate the amount of tax due, calculate
the amount of input tax, calculate the amount of tax subject to payment to
the tax office or indicate the excess of input tax over due to be carried
forward to the next accounting period and to refund the tax together with an
indication of how to make this refund.

teachings Contains taxpayer's instructions.

Detailed items of the declaration for JPK_V7M and JPK_V7K

Structure of the detailed items of the declaration for JPK_V7M and JPK_V7K

Diagram 14. Structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_10 to field
P_38).

44
45
Table 13. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K ( from field P_10 to

field P_3 8). Field name

Field description

P_10 The aggregate amount of the tax base for the supply of goods and services in
the territory of the country, exempt from tax - shown in K_10 (optional field).

In the absence of - the field remains empty.

P_11 The aggregate amount of the tax base for the supply of goods and services
outside the country - as shown in K_11 (optional field).

In the absence of - the field remains empty.

P_12 The aggregate amount of the tax base for the provision of services referred to
in art. 100 paragraph 1 item 4 of the Act - shown in K_12 (optional field).

In the absence of - the field remains empty.

P_13 The aggregate amount of the tax base for the supply of goods and
provide services on country territory,
taxed at 0% - shown in K_13 (optional field).

In the absence of - the field remains empty.

P_14 The cumulative amount of the tax base for the supply of goods, as referred to
in art. 129 of the Act - shown in K_14 (optional field).

In the absence of - the field remains empty.

P_15 The aggregate amount of the tax base for the supply of goods and
provide services on country territory,
taxed at a rate of 5%, and an adjustment made in accordance with art. 89a section 1
and 4 of the Act - shown in K_15 (optional field).

In the absence of - the field remains empty.

P_16 The aggregate amount of tax due on the delivery of goods and services in the
territory of the country, taxed at a rate of 5%, and an adjustment made in
accordance with Article 89a section 1 and 4 of the Act - shown in K_16 (optional
field).

In the absence of - the field remains empty.

46
P_17 The aggregate amount of the tax base for the supply of goods and
provide services on country territory,
taxed at a rate of 7% or 8%, and an adjustment made in accordance with art.
89a section 1 and 4 of the Act - shown in K_17 (optional field).

In the absence of - the field remains empty.

P_18 The aggregate amount of tax due on the delivery of goods and services in the
territory of the country, taxed at a rate of 7% or 8%, and an adjustment made in
accordance with Article 89a section 1 and 4 of the Act - shown in K_18 (optional
field).

In the absence of - the field remains empty.

P_19 The aggregate amount of the tax base for the supply of goods and
provide services on country territory,
taxed at a rate of 22% or 23%, and an adjustment made in accordance with art.
89a section 1 and 4 of the Act - shown in K_19 (optional field).

In the absence of - the field remains empty.

P_20 The aggregate amount of tax due on the supply of goods and services in the
territory of the country, taxed at a rate of 22% or 23%, and an adjustment made in
accordance with Article 89a section 1 and 4 of the Act - shown in K_20 (optional
field).

In the absence of - the field remains empty.

P_21 Cumulative Height tax bases from title

intra-Community supply of goods - shown in K_21 (optional field).

In the absence of - the field remains empty.

P_22 The aggregate amount of the tax base for the export of goods - shown in K_22
(optional field).

In the absence of - the field remains empty.

P_23 Cumulative Height tax bases from title

intra-Community acquisition of goods - shown in K_23 (optional field).

In the absence of - the field remains empty.

47
 P_24 Cumulative height tax due from title
intra-Community acquisition of goods - shown in K_24 (optional field).

In the absence of - the field remains empty.

P_25 The cumulative amount of the tax base for the import of goods settled in
accordance with art. 33a of the Act - shown in K_25 (optional field).

In the absence of - the field remains empty.

P_26 The aggregate amount of tax due on import of goods settled in accordance with
art. 33a of the Act - shown in K_26 (optional field).

In the absence of - the field remains empty.

P_27 The aggregate amount of the tax base for the import of services, excluding
services purchased from value added tax payers, to which Art. 28b of the Act -
shown in K_27 (optional field).

In the absence of - the field remains empty.

P_28 The aggregate amount of tax due on the import of services, excluding services
purchased from value added tax taxpayers, to which Art. 28b of the Act -
shown in K_28 (optional field).

In the absence of - the field remains empty.

P_29 The cumulative amount of the tax base for the import of services purchased
from taxpayers of value added tax, to which Art. 28b of the Act - shown in K_29
(optional field).

In the absence of - the field remains empty.

P_30 The aggregate amount of tax due on the import of services purchased from
taxpayers of value added tax, to which Art. 28b of the Act - shown in K_30
(optional field).

In the absence of - the field remains empty.

P_31 The cumulative amount of the tax base for the supply of goods for which the buyer
is the taxable person in accordance with Art. 17 clause 1 item 5 of the Act - shown
in K_31 (optional field).

48
 In the absence of - the field remains empty.

P_32 The aggregate amount of tax due on the supply of goods for which the buyer is the
taxable person in accordance with art. 17 clause 1 item 5 of the Act - - shown in
K_32 (optional field).

In the absence of - the field remains empty.

P_33 The aggregate amount of tax due on goods covered by physical inventory
referred to in art. 14 paragraph 5 of the Act - shown in K_33 (optional field).

In the absence of - the field remains empty.

P_34 The aggregate amount of refund of the deducted or refunded amount spent on the purchase of
cash registers referred to in art. 111 section 6 of the Act
- shown in K_34 (optional field).

In the absence of - the field remains empty.

P_35 Collective amount of tax due on intra-Community acquisition of means of

transport, shown in the amount of tax due on the account specified in P_24,
subject to payment within the period referred to in art. 103 item 3 in connection
with para. 4 of the Act - shown in K_35 (optional field).

In the absence of - the field remains empty.

P_36 The aggregate amount of tax due on the intra-Community acquisition of goods
referred to in art. 103 item 5aa of the Act, subject to payment within the time
limits referred to in Art. 103 item 5a and 5b of the Act - shown in K_36 (optional
field).

In the absence of - the field remains empty.

P_37 Total amount of tax base. Sum of amounts from P_10, P_11, P_13, P_15,
P_17, P_19, P_21, P_22, P_23, P_25, P_27, P_29, P_31 (optional field).

In the absence of - the field remains empty.

P_38 Total amount of tax due. The sum of the amounts from P_16, P_18, P_20, P_24,
P_26, P_28, P_30, P_32, P_33, P_34 reduced by the amount from P_35 and P_36
(mandatory field).

If there is no - "0" should be entered in this field.

49
 IMPORTANT

The declaration does not include the amount of the tax base and tax due on the supply of goods and the
provision of services documented by invoices referred to in art. 109 section 3d act (marked with FP).

Diagram 15. Structure of detailed declaration items for JPK_V7M and JPK_V7K (from field P_39 to field
P_48).

Table 14. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K ( from field P_39 to field
P _48).

Field name Field description

P_39 The amount of the excess input tax over the amount due from the previous declaration
(optional field).

The amount of P_62 from the previous declaration or the amount resulting from the decision shall be
shown.

In the absence of - the field remains empty.

50
P_40 Total net value due to purchase of goods and services classified as fixed assets
at the taxpayer - shown in K_40 (optional field).

In the absence of - the field remains empty.

P_41 The aggregate amount of input tax on the purchase of goods and services
classified as fixed assets at the taxpayer - shown in K_41 (optional field).

In the absence of - the field remains empty.

P_42 Total net value due to purchase of other goods and services - shown in K_42
(optional field).

In the absence of - the field remains empty.

P_43 The aggregate amount of input tax on the purchase of other goods and services -
shown in K_43 (optional field).

In the absence of - the field remains empty.

P_44 The aggregate amount of input tax due to adjustment of input tax on the
acquisition of goods and services classified as fixed assets at the taxpayer -
shown in K_44 (optional field).

In the absence of - the field remains empty.

P_45 Collective amount of input tax due to adjustment of input tax on the purchase of
other goods and services - shown in K_45 (optional field).

In the absence of - the field remains empty.

P_46 Cumulative amount of input tax due to input tax adjustment referred to in Art. 89b
paragraph 1 of the Act - shown in K_46 (optional field).

IMPORTANT

The field only accepts negative or "0" values.

In the absence of - the field remains empty.

51
 P_47 Cumulative amount of input tax due to input tax adjustment referred to in Art. 89b
paragraph 4 of the Act - shown in K_47 (optional field).

In the absence of - the field remains empty.

P_48 Total amount of input tax to be deducted. Sum of amounts from P_39, P_41, P_43,
P_44, P_45, P_46 and P_47 (optional field).

In the absence of - the field remains empty.

Diagram 16. Structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_49 to field
P_62).

52
Table 15. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K
(from field P_49 to field P_62).

Field name Field description

P_49 The amount spent on the purchase of cash registers, to be deducted in a given
settlement period, reducing the amount of tax due (optional field).

In the event of a surplus of input tax over the input tax

- in P_49 the amount of the relief for the purchase of cash registers is given, in the part
to be deducted in a given settlement period, up to the amount of this surplus.

In the absence of - the field remains empty.

P_50 The amount of tax covered by abandonment of collection (optional field).

The amount of tax covered by abandonment of collection pursuant to art. 22 of the

Act of 29 August 1997 - Tax Ordinance (Journal of Laws of 2019, item 900, as
amended), up to the amount of excess tax due over the input tax minus the amount of
the relief for the purchase of cash registers, to be deducted in a given billing period.

In the absence of - the field remains empty.

P_51 The amount of tax to be paid to the tax office (mandatory field).

If there is no - "0" should be entered in this field.

P_52 The amount spent on the purchase of cash registers, to be deducted in a given
settlement period, entitled to a refund in a given settlement period or increasing the
amount of input tax to be carried forward to the next settlement period (optional
field).

In the event that the amount of input tax is greater than or equal to the amount of
tax due in a given settlement period or the amount of the relief for the purchase of
cash registers is greater than the amount of the excess tax due over the input - in
P_52 the remaining amount of the relief for the purchase of cash registers not
counted in P_49 is given taxable person to be refunded or deducted from the tax
due for subsequent accounting periods.

In the absence of - the field remains empty.

53
 P_53 Height surplus input tax above due
(optional field).

Input tax is also provided, which due to the lack of taxable activities is subject to
transfer to the next accounting period or refund. This field also includes the amount
of the discount for the purchase of cash registers not deducted from the tax due in
a given settlement period.

In the absence of - the field remains empty.

P_54 The amount of excess of input tax over that due to be refunded to the account
indicated by the taxpayer (optional field).

The amount of the tax difference is refundable to the taxpayer's bank account and
to be credited towards future tax liabilities.

In the absence of - the field remains empty.

P_55 Refund to the VAT account referred to in art. 87 paragraph 6a of the Act (optional
field).

It passes "1" if you choose to return to the VAT account.

Otherwise - the field remains empty.

P_56 Return within the time limit referred to in art. 87 paragraph 6 of the Act (optional
field).

It passes "1" if you choose to return within 25 days from the date of submission of the
settlement.

Otherwise - the field remains empty.

P_57 Return within the time limit referred to in art. 87 paragraph 2 of the Act (optional
field).

It passes "1" in the case of a refund within 60 days from the date of submission of the
settlement.

Otherwise - the field remains empty.

P_58 Return within the time limit referred to in art. 87 paragraph 5a first sentence of the Act
(optional field).

54
 It passes "1" if you choose to return within 180 days of submitting the invoice.

Otherwise - the field remains empty.

P_59 Including tax refund for future tax obligations (optional field).

It passes "1" in the event of a taxpayer's request for tax refund to be credited
towards future tax obligations, in accordance with art. 76 § 1 and art. 76b § 1 of the
Act of August 29, 1997 - Tax Code (Journal of Laws of 2019, item 900, as
amended).

Otherwise - the field remains empty.

P_60 Amount of refund to be credited towards future tax liabilities (optional field).

The amount of tax refund to be credited towards future tax liabilities is given.

In the absence of - the field remains empty.

P_61 Type of future tax liability (optional field).

The type of future tax liability that includes tax refund is given.

In the absence of - the field remains empty.

P_62 The amount of the excess input tax over the amount due to be carried forward to
the next accounting period (optional field).

In the absence of - the field remains empty.

55
Diagram 17. Structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_63 to field
P_ORDZU).

Table 16 Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K
(from field P_63 to field P_ORDZU).

Field name Field description

P_63 The taxpayer performed activities referred to in art. 119 of the Act (optional field).

It passes "1" when providing services tourism

taxed on a margin basis.

Otherwise - the field remains empty.

P_64 The taxpayer performed activities referred to in art. 120 paragraph 4 or 5 of the Act
(optional field).

It passes "1" in the case of the delivery of second-hand goods, works of art,
collectors' items or antiques previously acquired by a taxable person as part of his
business, for resale, taxed on the basis of a margin.

Otherwise - the field remains empty.

P_65 The taxpayer performed activities referred to in art. 122 of the Act (optional field).

56
 It passes "1" in the case of activities involving the supply, intra-Community
acquisition or import of investment gold, exempt from tax in accordance with Article
122 section 1 of the Act, or when the taxpayer, being an agent acting on behalf of
and for the benefit of other persons, brokered the supply of such gold to his
principal, in accordance with Art. 122 section 2 of the Act.

Otherwise - the field remains empty.

P_66 The taxpayer performed activities referred to in art. 136 of the Act (optional field).

It passes "1" - in the event that the taxpayer, being the second VAT payer, made a
three-party transaction in a simplified procedure.

Otherwise - the field remains empty.

P_67 The taxpayer benefits from the reduction of the tax liability referred to in art. 108d
of the Act (optional field).

It passes "1" - if the taxpayer benefited from a reduction of the tax liability, if the
payment of the tax liability is made entirely from the VAT account earlier than the
date of payment of the tax.

Otherwise - the field remains empty.

P_68 The cumulative amount of the tax base adjustment referred to in art. 89a section 1
of the Act (optional field).

The amount of the tax base adjustment referred to in art. 89a section 1 of the Act,
which has been included in items K_15, K_17 and K_19.

In the absence of - the field remains empty.

IMPORTANT
The field only accepts negative or "0" values.

P_69 The cumulative amount of the due tax correction referred to in art. 89a section 1 of the Act
(optional field).

The amount of the due tax correction referred to in art. 89a section 1 of the Act,
which has been included in items K_16, K_18 and K_20.

In the absence of - the field remains empty.

57
 IMPORTANT
The field only accepts negative or "0" values.

P_ORDZU Justification of the reasons for submitting the correction (optional field).

A text field that has replaced the previous attachment explaining the reasons for the
correction of the declaration.

ATTENTION

In the case of declarations "Zero" should be shown in P_38 and P_51 the value "0"

teachings

Structure of the instruction

Diagram 18. Structure of the instructions for JPK_V7M and JPK_V7K.

Pass "1" means confirmation of reading the content and acceptance of the following instructions:

• In the event of non-payment of the tax due to the tax office or incomplete payment within the
applicable deadline, this declaration constitutes the basis for issuing an enforceable title, in
accordance with the provisions on enforcement proceedings in administration;

• Providing untruth or concealing the truth and thus exposing the tax to depletion is subject to the
liability provided for in the provisions of the Fiscal Penal Code.

58
 Examples

1. Assembly of the original JPK_VAT file

Example 1

• Submission of the original JPK_V7M file (declaration and records).

The taxpayer fills in all the elements: Header, Entity1, Declaration, SalesWiersz, SalesCtrl,
PurchaseWiersz, PurchaseCrtl. The header fields fill in the fields:
Code Form Form Variant Code Form Variant

Diagram 19. Submission of the original JPK_V7M file (declaration and records).

Example 2

• Submission of the original JPK_V7K file (records for the first two months of the quarter)

The taxpayer completes the following: Header, Entity1, SprzedazWiersz, SprzedażazCtrl,

PurchaseWiersz, PurchaseCtrl. In the Field header element Quarter, Code FormDecl, Variant
FormDecl are not filled.

59
Diagram 20. Submission of the original JPK_V7K file (records for the first two months of the quarter).

Example 3

• Submission of the original JPK_V7K file (records for the third month of the quarter with the entire
quarter declaration)

The taxpayer fills in all the elements: Header, Entity1, Declaration, SalesWiersz, SalesCtrl,
PurchaseWiersz, PurchaseCrtl. The header fields fill in the fields:
Quarter, Code FormDecl, Variant FormDecl.

60
Diagram 21. Submission of the original JPK_V7K file (records for the third month of the quarter together with the declaration for the

entire quarter).

2. Correction of JPK_VAT file

Correction of the JPK_VAT file (with the purpose of submitting "2") may include:

1. Records and Declaration

2. records
3. declaration

Example 4

• Correction of records in JPK_V7M

When correcting only records, the taxpayer leaves an empty element in the main scheme
Declaration. The Header section remains empty KodFormularzaDekl and
WariantFormularzeDekl.

IMPORTANT

accomplishment corrections in the sent register, which does not affect the declaration part , contained
in a common file, will have no effect on tax settlement.

61
 Correction of the JPK_VAT file - only the record part, e.g. in the scope of the contractor's NIP, will not
affect e.g. the date of surplus return input tax over tax due resulting from the tax submitted earlier
billing (declaration part) concluded
in the original file.

Diagram 22. Correction of records in JPK_V7M.

Example 5

• Correction of declarations in JPK_V7M

By correcting only the declaration, the taxpayer leaves the blank in the main diagram:
SprzedażZiersz, SprzedażazCtrl, PurchaseWiersz, PurchaseCtrl. The header fields fill in the fields: Code
Form Form Variant Code Form Variant

IMPORTANT

Making corrections only in the declaration part, e.g. a change in the amount of the surplus from the
previous declaration will not affect the data contained in the record part.

62
Diagram 23. Correction of declarations in JPK_V7M.

IMPORTANT

The original JPK_V7K, unlike the original JPK_V7M, depending on the period of submission, differs in the scope of
data, because it contains the record itself or the record along with the declaration.

The method of correcting JPK_V7K, in connection with the correction of records for the first two months of
the quarter, will look similar to the original JPK_V7K files for these periods (see example 2).

Example 6

• Correction of records for the third month of the quarter in JPK_V7K

By correcting only the records, the taxpayer leaves the element empty in the main chart
Declaration. In the Header section, however, the blank remain: Kwartal, KodFormulaDekl and
VariantFormularzeDekl.

63
Diagram 24. Correction of records for the third month of the quarter in JPK_V7K.

Example 7

• Correction of quarterly declaration JPK_V7K (third month of the quarter)

By correcting only the declaration, the taxpayer leaves the blank in the main diagram:
SprzedażZiersz, SprzedażazCtrl, PurchaseWiersz, PurchaseCtrl. The header fields fill in the fields: Quarter,
Code FormDecl, Variant FormDecl.

64
Diagram 25. Correction of quarterly declaration JPK_V7K (third month of the quarter).

ATTENTION

Due to the fact that the field Month in the Naglowek element is mandatory, the taxpayer with the correction of the declaration

indicates the last month of the quarter, i.e. 3, 6, 9, 12 respectively.

3. Records and declarations without entries "Zero".

Example 8

• Records and declarations without entries "Zero" for JPK_V7M and JPK_V7K

If in the register and declaration for a given month / quarter the taxpayer has not made any transaction affecting the tax
on goods and services, it should be submitted the so-called. zero JPK_VAT, in which you should:

1. In the element Declaration demonstrate in boxes P_38 and P_51 "0".

2. In the element LiczbaWierszySprzedazy and LiczbaWierszyZakupow demonstrate

"0".

3. In the element Tax due and PodatekNaliczony demonstrate "0.00."

65
Diagram 26. Declaration and records without entries "Zero" for JPK_V7M and JPK_V7K.

ATTENTION

Rules for completing the new JPK_VAT in the case of the so-called "Zero" declarative and reference
parts, also apply when sending corrections to the declarative or reference parts to zero.

4. Correction from art. 89a of the Act in the new JPK_VAT

Example 9

• Correction based on art. 89a section 1 of the Act ("in minus")

Taxpayer (creditor), using the adjustment of the tax base and tax due for the supply of goods or services in
the territory of the country in the case of debts whose uncollectibility has been proved, in accordance with
art. 89a section 1 of the Act "Bad debt relief" fills in the field for the entire document KorektaPodstawyOpodt

by selecting "1" and shows individually adjustments to the tax base and tax due with the "in minus" mark,
broken down into tax rates.

66
Table. 17. The manner of presentation in the records regarding the tax due for JPK_V7M and JPK_V7K the settlement of the
correction pursuant to art. 89a section 1 of the Act.

Then, in the declaration, the fields P_68 and _P_69 provide with the sign "in minus", respectively, the aggregate
amount of the correction of the tax base and the due tax referred to in art. 89a section 1 of the Act, which has
been included in items K_15 to K_20.

Example 10

• Correction based on art. 89a section 4 of the Act ("in plus")

In the event that after submitting the tax declaration in which the correction referred to in art. 89a section 1, the
receivable has been settled or disposed of in any form, the creditor is obliged to increase the tax base and the
amount of tax due in the settlement for the period in which the receivable was settled or disposed in
accordance with art. 89a section 4 of the Act. Then, in the records, the creditor fills in the field for the entire
document
KorektaPodstawyOpodt by selecting "1" and shows individually adjustments to the tax base and tax due
with the "in plus" mark, broken down into tax rates.

Table. 18. The manner of presentation in the records regarding the tax due for JPK_V7M and JPK_V7K the settlement of the
correction pursuant to art. 89a section 4 of the Act.

67
 5. Presentation in the register regarding output and input tax for
JPK_V7M and JPK_V7K supply of goods and services, taxed on the basis of a margin in accordance
with Article 119 and art. 120 of the Act.

Example 11

• The provision of tourism services, taxed on the basis of a margin in accordance with art. 119 of the Act -
designated MR_T.

If the tax is determined on the sum of the margins obtained on individual tourism services, the taxpayer records
in the sales record based on an internal document ( WEW Internal document), with a description of the
procedure ( MR_T - The provision of tourism services, taxed on the basis of a margin in accordance with
art. 119 of the Act), the tax base, i.e. the value of the margin minus the tax due and the value of tax, in the fields
appropriate for sales at the appropriate tax rates. Then, also on the sales side, the taxpayer records actual sales
documents with a description of the procedure ( MR_T) with the customer's details, date and sales document
number, entering the gross value in the field SprzedazVAT_Marza regarding the provision of services taxed on
the basis of a margin, in accordance with art. 119 of the Act.

Table 19. The method of presentation in the register regarding the tax due for JPK_V7M and JPK_V7K settlement of the margin in

accordance with art. 119 of the Act (calculated with the sum of margins).

If the tax is determined on the unit margin, the taxpayer records in the sales record on the basis of the actual
sales document, providing the contractor's details, and a description of the procedure MR_T - The provision of
tourism services, taxed on the basis of a margin in accordance with art. 119 of the Act), the tax base, i.e.
the value of the margin minus the tax due, and the value of the tax in the fields applicable to sales at the
appropriate tax rates.

However, the actual gross value is shown in the field SprzedazVAT_Marza regarding the supply of goods taxed on
a margin basis, in accordance with art. 119 of the Act.

Table 20. The method of presentation in the register regarding the tax due for JPK_V7M and JPK_V7K settlement of
the margin in accordance with art. 119 of the Act (for unit margin).

68
 IMPORTANT

The declaration does not include the negative value of the tax base in the case of the provision of services
taxed on the basis of a margin, in accordance with art. 119 of the Act (marked MR_T).

Then, on the purchase side (table below), the taxpayer records documents for the purchase of goods and services that are
the basis for calculating the margin, giving the contractor's details, purchase document number, entering the gross value in
the field ZakupVAT_Marza regarding the purchase of goods and services related to taxable sales on the basis of a margin, in
accordance with art. 119 of the Act.

Table 21. Method of presenting in the register regarding input tax for JPK_V7M and JPK_V7K settlement of the margin
in accordance with art. 119 of the Act.

Example 12

• Deliveries of used goods, works of art, collectors' items and antiques, taxed on the basis
of a margin in accordance with Article 120 of the Act marked MR_UZ.

The taxpayer records in the sales record on the basis of the actual sales document, providing the
contractor's details, and a description of the procedure ( MR_UZ - Deliveries of used goods, works of art,
collectors' items and antiques, taxed on the basis of a margin in accordance with Article 120 of the
Act), the tax base, i.e. the value of the margin minus the tax due, and the value of the tax in the fields
appropriate for sales at the appropriate tax rates.

However, the actual gross value is shown in the field SprzedazVAT_Marza regarding the supply of taxable goods
on a margin basis, in accordance with art. 120 of the Act.

Table 22. The method of presentation in the register regarding the tax due for JPK_V7M and JPK_V7K settlement of the margin in

accordance with art. 120 paragraph 4 of the Act.

69
With respect to collectors' items, if the taxpayer, with the consent of the head of the tax office, calculates the
difference between the total value of supplies and the total value of purchases of a specific type of
collector's items in the accounting period, the entries in the sales record are made in the same way as in the
case of MR_T (where the tax is determined on the sum of margins obtained on individual tourism services)
on the basis of internal proof and actual sales documents.

Table 23. The method of presentation in the register regarding the tax due for JPK_V7M and JPK_V7K settlement of the margin in

accordance with art. 120 paragraph 5 of the Act.

Then, on the purchase side (table below), the taxpayer records documents for the purchase of goods and services that are the
basis for calculating the margin, giving the contractor's details, purchase document number, entering the gross value in the field ZakupVAT_Marza
regarding the acquisition of goods and services related to taxable sales on the basis of a margin, in accordance with Article 120
paragraph 4 of the Act.

IMPORTANT

The declaration does not include the negative value of the tax base in the case of the supply of goods
taxed on the basis of a margin, in accordance with art. 120 of the Act (marked MR_UZ).

Table 24 Method of presenting in the register regarding input tax for JPK_V7M and JPK_V7K settlement of the margin in
accordance with art. 120 paragraph 4 of the Act.

70
In the case of the purchase of goods and services related to sales taxed on the basis of a margin, in accordance with art.
120 paragraph 5 of the Act, the taxpayer on the purchase side (table below) records documents for the purchase of goods
and services that are the basis for calculating the margin, giving the contractor's details, purchase document number,
entering the gross value in the field
ZakupVAT_Marza. While the excess of value to acquire a specific type of collector's items from the previous
accounting period, referred to in Art. 120 paragraph 7 of the Act, the taxpayer records based on internal
evidence.

Table 25. Method of presenting in the register regarding input tax for JPK_V7M and JPK_V7K settlement of the margin in
accordance with art. 120 paragraph 5 of the Act.

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 List of diagrams

1. Diagram 1. The structure of the main diagram for JPK_V7M and JPK_V7K.
2. Diagram 2. Structure of the Header element for JPK_V7M.
3. Diagram 3. Structure of the Header element for JPK_V7K.
4. Diagram 4. Structure of Entity1 for JPK_V7M and JPK_V7K .
5. Diagram 5. Structure of records regarding output tax for JPK_V7M and JPK_V7K (from field
No. Sales to the DocumentType field).
6. Diagram 6. Structure of records regarding output tax for JPK_V7M and JPK_V7K (from field GTU_01
to field GTU_13).
7. Diagram 7. Structure of records regarding output tax for JPK_V7M and JPK_V7K (from field SW to field
MPP).
8. Diagram 8. Structure of records regarding output tax for JPK_V7M and JPK_V7K (from field
CorrectionBasicOpodt to Sales_VAT_Marz field).
9. Diagram 9. Structure of checksums for the records regarding tax due for JPK_V7M and JPK_V7K.
10. Diagram 10. Structure of records regarding input tax for JPK_V7M and JPK_V7K (from field
LpPurchase to the IMP field).

11. Diagram 11. Structure of records regarding input tax for JPK_V7M and JPK_V7K (from field K_40
to the PurchaseVAT_Marza field).

12. Diagram 12. Structure of checksums for records regarding input tax for JPK_V7M
and JPK_V7K.

13. Diagram 13. Declaration structure for JPK_V7M and JPK_V7K.

14. Diagram 14. Structure of detailed declaration items for JPK_V7M and JPK_V7K (from field P_10 to field
P_38).
15. Diagram 15. Structure of detailed declaration items for JPK_V7M and JPK_V7K (from field P_39 to field
P_48).
16. Diagram 16. Structure of detailed items of declarations for JPK_V7M and JPK_V7K (from field P_49 to field
P_62).
17. Diagram 17. Structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_63 to field
P_ORDZU).
18. Diagram 18. Information structure for JPK_V7M and JPK_V7K.
19. Diagram 19. Submission of the original JPK_V7M file (declaration and records).
twenty. Diagram 20. Submission of the original JPK_V7K file (records for the first two months of the quarter).
21. Diagram 21. Submission of the original JPK_V7K file (records for the third month of the quarter together with the declaration
for the whole quarter).

22. Diagram 22. Correction of records in JPK_V7M.

23. Diagram 23. Correction of declarations in JPK_V7M.
24. Diagram 24. Correction of records for the third month of the quarter in JPK_V7K.
25. Diagram 25. Correction of the quarterly declaration JPK_V7K (third month of the quarter).
26. Diagram 26. Declaration and records without entries "Zero" for JPK_V7M and JPK_V7K.

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 List of Tables

1. Table 1. Description of the main schema structure for JPK_V7M and JPK_V7K.
2. Table 2. Description of the Naglowek element structure for JPK_V7M and JPK_V7K.

3. Table 3. Description of entity structure1 for JPK_V7M and JPK_V7K.

4. Table 4. Description of the record structure regarding output tax for JPK_V7M and JPK_V7K (from field
No. Sales to the DocumentType field).
5. Table 5. Description of the structure of records regarding output tax for JPK_V7M and JPK_V7K (from field GTU_01
to field GTU_13).
6. Table 6. Description of the structure of records regarding output tax for JPK_V7M and JPK_V7K (from field SW to
MPP fields).
7. Table 7. Description of the record structure regarding output tax for JPK_V7M and JPK_V7K (from field
CorrectionBasicOpodt to Sales_VAT_Marz field).
8. Table 8. Description of the structure of checksums for the records regarding tax due for JPK_V7M
and JPK_V7K.

9. Table 9. Description of record structure in the field of input tax for JPK_V7M and JPK_V7K (from field
LpPurchase to the IMP field).

10. Table 10. Description of the structure of records regarding input tax for JPK_V7M and JPK_V7K (from field K_40
to the PurchaseVAT_Marza field).

11. Table 11. Description of the structure of checksums for records in the scope of input tax for JPK_V7M
and JPK_V7K.

12. Table 12. Description of the declaration structure for JPK_V7M and JPK_V7K.

13. Table 13. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_10 to field

P_38).
14. Table 14. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_39 to field

P_48).
15. Table 15. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_49 to field

P_62).
16. Table 16. Description of the structure of detailed items of the declaration for JPK_V7M and JPK_V7K (from field P_63 to field

P_ORDZU).
17. Table 17. Method of presentation in the records regarding output tax for JPK_V7M and JPK_V7K
settlement of the correction pursuant to art. 89a section 1 of the Act.

18. Table. 18. Presentation in the records regarding output tax for JPK_V7M and JPK_V7K
settlement of the correction pursuant to art. 89a section 4 of the Act.

19. Table 19. Presentation in the tax records for JPK_V7M and JPK_V7K
settlement of the margin in accordance with art. 119 of the Act (calculated with the sum of margins).

twenty. Table 20. Method of presentation in the records regarding output tax for JPK_V7M and JPK_V7K
settlement of the margin in accordance with art. 119 of the Act (for unit margin).

21. Table 21. Method of presentation in the register regarding input tax for JPK_V7M and JPK_V7K
settlement of the margin in accordance with Article 119 of the Act.

22. Table 22. Presentation in the records regarding output tax for JPK_V7M and JPK_V7K
settlement of the margin in accordance with Article 120 para. 4 of the Act.

23. Table 23. Method of presentation in the records regarding output tax for JPK_V7M and JPK_V7K
settlement of the margin in accordance with Article 120 para. 5 of the Act.

24. Table 24. Presentation in the record regarding input tax for JPK_V7M and JPK_V7K
settlement of the margin in accordance with Article 120 para. 4 and 5 of the Act.

25. Table 25. Presentation in the register regarding input tax for JPK_V7M and JPK_V7K
settlement of the margin in accordance with art. 120 paragraph 5 of the Act.

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