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JPK_V7 procedures and markings

Marking of sales notes
ROAn internal collective document containing information about sales from cash registers (monthly fiscal report)
INTERNALInternal document, e.g.
- a document regarding sales to natural persons not registered in the cash register,
- provision of free of charge goods that have a utility value for the recipient and if the taxpayer was entitled to deduct input tax on their purchase, with the exception of:
- gifts of low value,
- samples provided for promotional purposes, of no use for the recipient.
FPInvoices for the receiptreferred to in Art. 109 paragraph. 3d of the VAT Act.
- These invoices are shown in the period in which they are issued, regardless of the period of the original receipt sale.
- The possibility of issuing an invoice for a receipt has been limited only to situations where the receipt includes the buyer's NIP (tax identification number).
Marking of proof of purchase
MKInvoices with the cash settlement method specified in art. 21 of the VAT Act
VAT_RRVAT RR invoices specified in art. 116 of the VAT Act
- The marking takes place when an active VAT payer purchases agricultural products from a flat-rate farmer.
INTERNALInternal document, e.g.
- annual VAT adjustment due to the change in the VAT deduction ratio (it occurs for mixed sales, i.e. taxed and VAT-exempt, in the case when the purchase serves both types of sales and its settlement is based on the sales ratio).
IMPInvoices of the import of goods, including the import accounted for in accordance with Art. 33a of the VAT Act
- import of goods on general terms (VAT settlement based on the SAD document),
- import of goods according to the simplified procedure (VAT settlement in the tax declaration submitted for the period in which the tax obligation for the import of these goods arose.
MPPThe transaction is subject to the obligation to use the MPP
- Obligation to use MPP - the invoice is for the gross value above PLN 15.000,00 and at least one item of the invoice concerns the sale of goods or services from of Annex 15 to the VAT Act.
- The labeling obligation also occurs when the printout of the invoice subject to the SPP obligation does not contain the indication "split payment mechanism".
Special procedures for output tax - for sale
SWDelivery by mail order from the territory of the country (Article 23 of the VAT Act)
- Mail order sale from the territory of the country applies to a situation where the seller of goods is a Polish VAT payer, and the buyer is an entity from an EU Member State, which is not obliged to settle intra-Community acquisition of goods (e.g. a natural person).
- In general, mail order sales from the territory of the country are taxed in the territory of the country to which the goods are delivered. It is also possible to tax this sale in Poland in accordance with the national VAT Act, provided that the total value of sales to a given country of goods (other than excise goods) does not exceed in a given year and in the previous year the mail-order sales limits set by a given EU country. After exceeding the limits, the Polish taxpayer must register in the territory of the country where he sells the goods and tax the sales made in accordance with the regulations in force there.
- The designation SW is valid for both of the above-mentioned cases, i.e. sales taxation in the country and in other EU countries
EEProvision of telecommunications, broadcasting and electronic services to non-taxable entities (art. 28k of the VAT Act)
TPThe existing relationship between the seller and the buyer of the goods or services.
Relationships between related entities, where the entity may be a natural person, legal person or an organizational unit without legal personality.
1. Capital ties (regarding domestic and foreign entities):
1.1 the entity has (directly or indirectly) at least 25%:
- shares in the capital of another entity or,
- voting rights in controlling, constitutive or management bodies, or,
- shares or rights to participate in profits or property, including participation units and investment certificates,
1.2 the entity participates (directly or indirectly) in the management of the enterprise or in its control - it has the actual ability to make key economic decisions.
2. Family ties (regarding domestic entities):
2.1 Relatives or related persons up to a second degree are involved in the management or control of two different national entities:
- relationship in a straight line - father / mother, grandfather / grandmother, child, grandson / granddaughter
- collateral relationship - brother / sister
- affinity in a straight line - father-in-law / mother-in-law
- collateral affinity - brother-in-law / sister-in-law, sister-in-law
3. Functional links (for domestic and foreign entities):
3.1 The same person is effectively involved in management or control of two different entities simultaneously
4. Property ties (regarding domestic entities):
4.1 There are commitments or agreements between the entities that result in joint ownership of the assets
5. Relationships resulting from the employment relationship (for domestic entities):
5.1 A person employed under a contract of employment who, due to employment, has an influence on the employer's decisions regarding the transaction.
TT_WNTIntra-Community acquisition of goods made by the second-highest VAT payer as part of a tripartite transaction in the simplified procedure (section XII, chapter 8 of the VAT Act).
TT_DDelivery of goods outside the territory of the country made by the second-highest VAT payer as part of a tripartite transaction in the simplified procedure (section XII, chapter 8 of the VAT Act).
MR_TDocuments VAT margin - Provision of tourism services taxed on a margin basis (art. 119 of the VAT Act)
MR_UZVAT margin documents - Delivery of second-hand goods, works of art, collectors' items and antiques, taxed on the basis of a margin (art. 120 of the VAT Act)
I_42Intra-community supply of goods following importation of those goods under customs procedure 42 (import)
I_63Intra-community supply of goods following importation of those goods under customs procedure 63 (import)
B_SPVTransfer of a single-purpose voucher made by a taxpayer acting in his own name, subject to VAT (art. 8a sec. 1 of the VAT Act)
- Single-purpose voucher - a voucher, the place of delivery of the goods or services to which it relates, and the amount of VAT, value added tax or a similar tax due for the supply of these goods or services, are known at the time of issue voucher
B_SPV_DELIVINGThe supply of goods and the provision of services to which the single-purpose voucher relates to the taxpayer who issued the voucher (art. 8a sec. 4 of the VAT Act)
B_SPV_PROVISIONProvision of brokerage services and other services related to the transfer of a multi-purpose voucher, subject to VAT (art. 8b paragraph. 2 of the VAT Act)
MPPTransactions Covered the obligation to apply the split payment mechanism (Annex 15 to the VAT Act).
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