Under the pressure from polish small and medium-sized enterprises (SMEs), an Ombudsman requested the Polish government to revise tax changes introduced on October 1, 2020. The changes included an introduction of the SAF-T JPK_VAT file, a SAF-T format to its electronic VAT return system which must be submitted every 25th of the following month.
The JPK_VAT includes both the VAT register (a set of information about purchases and sales, which results from the entrepreneur’s VAT records for a given period) and the VAT declaration (VAT-7 and VAT-7K declaration). In the event of identifying errors in the record part, an Active regret should be submitted in order to avoid penal fiscal liability.
Currently, accounting offices and their clients do not know how to proceed in the event of an error in the JPK registration part. If the errors relate to the JPK recording part, it is not sufficient to submit a JPK correction to avoid penal fiscal liability, because such a possibility applies only to acts related to providing incorrect data in the declaration, and the new JPK file is not only a declaration, but also a book.
If the Polish Order is approved, submission of Active Regrets will no longer be required if errors were detected in the record part of the JPK_VAT file. Effective January 1, 2022, pursuant to Art. 16a par. 1 of the Code of Criminal Procedure, will be replaced by the following: not subject to penalty for a tax offense or tax offense perpetrator of a prohibited act related to filing a declaration or sending a book, if, after its commission, it was submitted to the tax authority legally effective correction of the declaration or book regarding the obligation, the incorrect performance of which constitutes this prohibited act.
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