We would like to inform you that from January 1, 2022, the new variants of the SAF-T_VAT logical structure with a declaration – SAF-T_V7M (2) for monthly reporting and SAF-T_V7K (2) for quarterly reporting, came into force.
The updated file structures take into account not only a number of legal changes that came into force in the period from July 1, 2021, to January 1, 2022 but also technical changes that required updating the current SAF-T_V7M/7K files structure. For example:
- new fields introduced to the structure relate to shortened terms of VAT refund – 15-day and 40-day;
- added new solutions to facilitate the reporting of transactions related to the correction of the bad debt relief – the new structure includes new fields in the sale part of the records indicate: the date of expiry of the payment deadline or the date of payment or sale of receivables;
- WSTO_EE and IED designations relate to the implemented in 2021 e-commerce VAT package, replacing the existing designation SW relating to the distance sales and EE relating to the provision of broadcasting and electronic telecommunications services.
Attention!
The Ministry of Finance indicates that for the VAT settlement periods from October 2020 to December 2021, SAF-T_VAT files with the declaration and their possible corrections should be submitted according to the templates JPK_V7M (1) / JPK_V7K (1) (the “old” one).
Therefore, starting from January 1, 2022 – the first VAT reporting for January 2022 with the deadline for reporting dated on February 25, 2022, and any corrections from this period – requires the submission of VAT settlements according to the templates SAF-T_V7M(2 )/SAF-T_V7K(2).
If you are interested in the topic above, please contact our tax experts:
Anna Szafraniec
CEE VAT Compliance Director
E: aszafraniec@asbgroup.eu
Łukasz Woźniak
VAT Compliance Manager
E: lwozniak@asbgroup.eu
