Changes to JPK_V7M file

From the 1st of January 2022, the new version of the logical structure of the JPK_V7M file is valid. This means that the declaration for the January 2022 must be prepared according to the scheme 2. Updated structure includes all changes as of the 1st of Joly 2021 until the 1st of January 2022.

1.1 Changes to the Customizing application

In the Customizing application, in the JPK_V7M function, section Supported schema versions has been added. The section is used for defining supported schema version and localisation of the XSD file wit which generated JPK files can be generated. In order to execute an automatic update of the data, the application UPDAPV006872 – Data update for Customizing JPK_V7M function – new schema has been created. The application is started during the system installation, but it can be also started manually from, for example, if the functionality JPK_V7M is activated for a new organization from the level of the Data updates query application. Automatically filled-in fields can be edited.

Section Supported schema versions in the application Customizing

1.2 Changes to the Tax codes application

In the Tax codes application, in the JPK_V7M assignment section, it is possible to define assignments to the new schema version (2). The section is visible in the Comarch ERP Enterprise Poland view. In order to execute an automatic update of the data, the application UPDAPV006873 – Data update for tax codes – new JPK V7M schema has been created. The application is started during the installation of the system and it can be also started manually, after the installation, from the level of Data updates query application. Automatically filled-in fields can be edited.n

1.3 Changes to the VAT register entries application

In the VAT register entries application, new fields have been added:

• Due date: this field is mandatory for documents with type for which Category is set to Tax correction and in the field Type of tax correction, the following value is selected: Bad debt (Art. 89a para. 1, Art. 89b para 1). The field can be edited for unconfirmed documents and documents with the Tax correction category.
• Payment date: this field is mandatory for documents with type for which Category is set to Tax correction and in the field Type of tax correction, the following value is selected: Bad debt (Art. 89a para. 4). The field can be edited for unconfirmed documents and documents with the Tax correction category.

In addition, the field Source voucher is active for the entries with the Tax correction category. Thanks to that, the user can search a posting associated with an unpaid clearing. This serves to improve the process of completing data (some of it is completed automatically).

Also, a new action [Select action]  → [Assign amounts for bad debt] has been added, which is available for entries with the Tax correction category and if the value in the field Correction type is set to Bad debt (Art. 89a para. 1, Art. 89b para 1). The action creates individual entry line items and assigns default values to them.

1.4 Changes to the VAT registries application

In the system, the new version of the scheme 2 has been added, which is valid for the JPK files calculated for the period from the January 2002.

The new scheme has been added in the application VAT registries for the option [Select action]  → [Generate JPK_V7M declaration]. The dialog window has been modified in such a way that it is possible to select schemes defined in the customizing function JPK_V7M. Generating of declarations for periods after the 1st of January 2022 will be possible only after selecting the version 2.

1.5 Changes to the JPK_V7M declaration data application

In the JPK_V7M declaration data application, for a declaration generated according to the schema 2, the method of the calculation of the field (53) Surplus input tax on VAT, so that the calculated amount is compliant with the new scheme. Also, two new fields have been added:

• (P_540) Refund to the settlement account within 15 days
• (P_560) Refund to the settlement account within 40 days
• (P_660) The taxpayer facilitates, in particular tax period, actions described in art. 109b par. 4 of VAT act

After confirming a declaration, it is possible to generate a JPK_V7M file in the new schema version through [Select action]  → [Generate_JPK_V7M] file.

1.5.1 New values of JPK procedures

In the VAT register entries application and in the sales applications in which the user can indicate JPK procedures and in which it is possible to generate an invoice, new JPK procedure values have been added:

• WSTO_EE – (added only in the VAT register entries application) used for the intra-community distance selling of goods which, at the moment of the beginning of their shipping or transport, are on national territory and for the supply of telecommunication, broadcasting and electronical services, referred to in art. 28k of the Law, provided to non-taxable entities, having their registered office, permanent place of residency or place of stay in Member State different than the national territory. In the new scheme, the SW and EE procedures have been replaced by WSTO_EE.
  The entries with the SW, EE or WSTO_EE procedures on JPK files generated according to the scheme 2 are marked as WSTO_EE.
• Electronic Interface Supplier –used for the registration pert of JPK_V7M, prepared by taxpayers who facilitate with the use of an electronic interface (e.g., online store) making purchase on the EU territory by a third party being a tax-payer without place of business or fixed establishment on the EU territory.