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?

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. The new electronic document is a combination of the declaration and registration parts, which must be additionally supplemented with new GTU codes. The seller is obligated to mark the delivered goods and services with the appropriate GTU code in the JPK_V7 file. The sale of goods that are not listed in the catalog remains unmarked. The GTU code grouping catalog itself consists of 13 items: