RSM Poland


New JPK_VAT obligatory from October?

On Thursday, 28 May 2020, the Ministry of Finance announced that due to the current state of pandemic caused by SARS CoV-2 virus, the deadlines for submitting the new JPK_VAT for all taxpayers will be postponed from 1 July to 1 October 2020.

Initially the date of entry into force of the obligation to report new JPK_VAT that includes both the reporting and declaratory section (replacing VAT-7 and VAT-7K declarations) for large enterprises was to be 1 April 2020, and for other businesses 1 July 2020. However, pursuant to the amendment to the Act of 31 March 2020 on special measures related to preventing, counteracting and combating COVID-19, other infectious diseases and resulting states of emergency, it was postponed for large enterprises by 3 months, i.e. until 1 July 2020.

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The Accountants Association in Poland and the SME Envoy both applied for the postponement of the deadline also for small and medium-sized enterprises. The SME Envoy pointed that postponing the deadline by 3 months also for these businesses would be consistent with the original idea to gradually include companies in the new regulations depending on their size, starting from the largest. He argued that introducing the obligation to report JPK_VAT for all business entities at the same time means that accounting systems in all companies will have to be adjusted to the new requirements simultaneously, causing troubles accessing the services of companies providing implementation due to high demand.

The postponement of the deadline until 1 October 2020 will give taxpayers a chance to better prepare for the new obligation, however, it will not solve the problem highlighted by the Polish SME Envoy – the 1 October 2020 deadline will apply to all businesses regardless of their size. Therefore, the planned postponement of the deadline stands in opposition to the original idea to introduce the new regulations gradually, depending on the size of enterprises. According to this idea, the deadline for implementing changes for small and medium-sized enterprises should be postponed by next three months.

The provision stipulating the postponement of the deadline was included in the draft act on subsidizing interest rates on bank loans granted to ensure financial liquidity of businesses affected by COVID-19 – yet the legislative works are still in progress.

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Should you have any questions or wish to discuss the topic further, we encourage you to contact our expert, Katarzyna SADOWSKA:

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