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Home NEWS dichiarazione jpk_v7 – quando usare codici gtu?

JPK_V7 declaration - when to use GTU codes?

Along with the entry into force of the new Standard Audit File-Tax JPK_V7 on 1 October 2020, there also arose an obligation to indicate GTU codes on invoices for certain transactions. Find out more when it is mandatory to use a GTU code.

As it was stated in the previous article, the new JPK_V7 file is a solution that will replace the VAT-7 and VAT-7K declarations, as well as the previous JPK_VAT file and allow them to be reported in a single file.

According to the VAT law, taxpayers are obliged to indicate in the VAT purchase and sale records, inter alia, other data used to identify individual transactions. Such data can be the GTU codes of the products or services requested in the JPK file.

Groups of goods and services (GTU) are special codes that sellers will have to tag with the goods and services provided. Any invoice for which the tax obligation arose after September 30, 2020 should be included in the new structure JPK_V7 with a specific GTU code of goods and services. It should be noted that the 13 GTU codes do not cover all types of sales, so not all transactions will be assigned a code.

The GTU codes catalog contains 13 elements relating to the so-called sensitive goods and services, i.e. those in which there is a risk of a reduction of the amount of tax to be paid:

  • 01 Supply of alcoholic beverages in accordance with excise tax regulations (not applicable to gastronomic services);
  • 02 Supply of goods pursuant to art. 103, paragraph 5aa of the VAT law (including fuel and oil);
  • 03 Supply of oils for heating use;
  • 04 Supply of tobacco products;
  • 05 Export of waste;
  • 06 Supply of electronic devices;
  • 07 Supply of vehicles and spare parts;
  • 08 Supply of noble and base metals;
  • 09 Supply of pharmaceuticals and medical devices;
  • 10 Supply of buildings, building structures and land;
  • 11 Provision of services for the trade of greenhouse gas emission quotas;
  • 12 Provision of intangible services, such as: legal, consulting, accounting, management, training and marketing services;
  • 13 Provision of transport and warehouse management services.

Source: https://www.biznes.gov.pl/pl/firma/podatki-i-ksiegowosc/chce-rozliczac-vat/jak-skladac-jpk-vat-z-deklaracja

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