The Ministry of Finance has just announced one-off modification of the SAF-T VAT structure with the declaration. The first changes came into force on July 1, 2021 and will be in use until January 1, 2022.
Until the end of this year, entrepreneurs have to comply with the current JPK_VAT structure with the declaration (JPK_V7M and JPK_V7K). It should be remembered that there is no need to use the split payment (MPP) marking in the purchase and sales part of the records. This field should be left blank. The same applies to the designation of the SW transaction.
In the case of intra-Community distance sales of goods, which at the time of dispatch or transport, are within the territory of the country, they are designated as EE. This designation may also be used for the provision of telecommunication, electronic and broadcasting services to non-taxable entities with their registered office, permanent residence or place of stay in the territory of a Member State other than the territory of the country.
Since July 1, the definition for selected groups of goods and services (GTU) has been changed, as well as for selected procedures. These changes should be applied from the date of their introduction.
Until the end of the year, it is mandatory to distinguish commodity transactions with entities from Northern Ireland with a transitional method of marking them with the code “GB”.