From October 01, 2020, the obligation to send a new JPK_V7 file to the KAS gates comes into force, which replaces the current VAT declaration and JPK_VAT file. This change will extend the existing reporting obligations to three areas:

• marking some goods and services with GTU codes - for sale,
• marking some sales and purchase receipts,
• designation of special procedures in the field of output tax - for sale

Grouping of Goods and Services - what is it about?

As of October 01, 2020, the obligation to submit a new JPK_V7 file to the National Tax Administration (KAS) gateways comes into effect. This file replaces the existing VAT return and JPK_VAT file. The new electronic document combines the declaration and record-keeping sections, which must be supplemented with new GTU codes. The seller is required to mark the goods and services supplied with the appropriate GTU code in the JPK_V7 file. Sales of goods not listed in the catalog remain unmarked. The catalog itself, which groups GTU codes, consists of 13 items: