Poland: New JPK_VAT templates with declaration available on ePUAP

Ministry of Finance confirms postponing the date of entry into force of the new JPK_VAT with the declaration

Unofficial translation:

New JPK_VAT with a declaration for all entrepreneurs from July 1, 2020.
The Ministry of Finance informs about postponing the date of entry into force of the new JPK_VAT with the declaration

• The entry into force of the new JPK_VAT with the declaration (JPK_V7K and JPK_V7M) for large entrepreneurs has been postponed to July 1, 2020.
• Thus, the deadline for starting a new production environment (API) for shipping JPK is postponed.
• Sending JPK_VAT files until the new gate is launched will be carried out according to the existing rules.

As part of the so-called The Anti-Crisis Shield, signed by the President of the Republic of Poland on March 31 this year, changes were introduced to the provisions of the Act on tax on goods and services. Moved, among others the date of entry into force of the new JPK_VAT with declaration for large enterprises on 1 July 2020.

This influences the date of launching the new production environment (API) for shipping JPK and disabling existing production environments, including the MF interface (micro JPK). This means that the JPK_VAT files will be sent until the new gate is launched on the current basis.
Also at a later date we will provide free tools for sending new files in the form of an interactive form and JPK Customer.

We will inform you about new dates of issuing the changed production environment for sending files and giving free tools.

Updated Questions & Answers about the list of VAT payers

Unofficial translation:

What is the list of VAT payers?

The list of VAT taxpayers is one electronic and free database of VAT taxpayers. Contains data about taxpayers who:

• have been registered as active or exempt VAT taxpayers,
• have not been registered or have been removed from the register,
• were restored as VAT payers.

Information about whether the taxpayer is on the list can be checked on a selected day, which falls no earlier than 5 years preceding the year in which you check the taxpayer.
The database is run by the Head of the National Tax Administration (KAS).

Since when is the list in force?

From September 1, 2019.

Where to find the list?

On the BIP website of the Ministry of Finance .
The list can also be found on the Central Business Register and Information website (CEIDG) .

What data will you find in the list?

The list of VAT payers includes in particular:

• company (name) or name and surname,
• the number by which the taxpayer was identified for VAT purposes, if such a number was assigned,
• the status of a taxable person who has not been registered or who has been removed from the register as a VAT taxable person,
• status of an entity registered as an active or exempt VAT taxpayer, including an entity that has been re-registered,
• REGON number, if provided;
• number in the National Court Register, if it has been assigned,
• registered office address – in the case of a taxpayer who is not a natural person,
• permanent business address or residential address in the absence of a business address – for a natural person,
• first and last names of the members of the body authorized to represent the entity and their tax identification numbers or PESEL numbers – applies only to the entity which has been deleted or has not been registered,
• names of proxies and their tax identification numbers or PESEL numbers – applies only to the taxpayer who has been deleted or has not been registered,
• first and last name or company (name) of the partner and his tax identification number or PESEL number – applies only to the taxpayer who has been deleted or has not been registered,
• date of registration, refusal of registration or removal from the register and restoration of registration as a VAT taxpayer,
• legal basis, refusal of registration or removal from the register and restoration of registration as a VAT taxpayer,
• numbers of settlement accounts or personal accounts in SKOK opened in connection with the member’s business activity – in the case of VAT taxable persons who are registered or reintroduced to the register as VAT taxable persons.

How often is the data in the list updated and by whom?

The list is updated by the head of the KAS once a day, every business day (between 22.00-00: 00).
The bank accounts in the list are visible the next day after updating the taxpayer’s data in the KAS databases . Update applications, i.e. NIP-2, NIP-7, NIP-8 or through CEIDG-1 applications are handled immediately, no later than within 3 business days from the day of their receipt by the tax office.

What if incomplete or incorrect data is included in the VAT taxpayers list?

The list of VAT taxpayers is updated every day on business days (between 22.00-00.00).
In addition, the taxpayer’s data in the list are visible the next day after their update in the KAS databases, which is carried out on the basis of applications submitted to CEIDG or the National Court Register, as well as identification and update applications submitted to tax offices.
In order for the invoice data to appear on the list, it must meet certain criteria at the same time:

• the invoice must be indicated in the identification or update application,
• it must be a settlement account within the meaning of the Banking Law or a personal account at the cooperative savings and credit union, opened in connection with the conducted business activity,
• this invoice must be confirmed in the clearing house ICT system (STIR).

We would like to remind you that sanctions for paying into an off-list account will only be effective from January 1, 2020. Currently, it is time to learn the rules of the list and how to search for data on your contractors, and check whether their bills appear on the list. You can also confirm the validity of your data.

Where to report any errors:

• to their own tax offices or to the e-mail address: ListaPodatnikow@mf.gov.pl,
• to CEIDG – in the scope of updating data reported via CEIDG,
• to relevant banks – regarding explanations as to the nature of a given account and confirming whether the account is in the STIR ICT system.

What to do if there is no contractor in the list with whom I want to enter into a transaction?

Apply to the head of the tax office to confirm whether the contractor is registered as an active or exempt VAT taxpayer.

In addition, verify that the contractor is not exempted subjectively (Article 113 (1) of the VAT Act) or subject matter.

What can be the basis for not registering an entrepreneur in the VAT register?

• the data provided in the registration application is not true,
• the taxpayer does not exist,
• despite the documented attempts made, it is not possible to contact the taxpayer or his representative,
• the taxpayer or his representative does not appear on the summons of the head of the tax office,
• the information held indicates that the taxpayer is conducting activities whose intention is to use the activities of banks or cooperative savings and credit unions for purposes related to tax frauds,
• towards the taxpayer, the court ruled, on the basis of separate regulations, to prohibit business activity.

What can be the basis for removal as a VAT payer?

• the taxpayer has notified the completion of activities that are subject to tax,
• the taxpayer does not exist,
• despite the documented attempts made, it is not possible to contact the taxpayer or his representative,
• the data provided in the VAT-R registration application is not true,
• the taxpayer or his representative does not appear on the summons of the head of the tax office, the head of the customs and tax office, the director of the tax administration chamber or the head of the KAS,
• the information held indicates that the taxpayer is conducting activities whose intention is to use the activities of banks or credit unions for purposes related to tax frauds,
• the taxpayer suspended the operation of a business on the basis of provisions which concern the suspension of business activity for a period of at least 6 consecutive months,
• the taxpayer who is required to submit declarations (referred to in Article 99 (1), (2) or (3) of the VAT Act) has not submitted such declarations for 6 subsequent months or 2 subsequent quarters,
• the taxpayer submitted the declarations referred to in Art. 99 clause 1, 2 or 3 of the VAT Act, in which he did not show the sale or purchase of goods or services with deductible tax amounts,
• the taxpayer issued invoices or corrective invoices that documented activities that were not performed,
• the taxpayer, when conducting business activity, knew or had reasonable grounds to suppose that suppliers or buyers who participate directly or indirectly in the supply of the same good or service participate in unreliable tax settlement in order to gain a financial advantage,
• on the basis of separate provisions, the court ruled against the entity, conducting business activity,
• liquidation of business or death of the taxpayer.

What can be the basis for restoring a taxpayer as a VAT payer?

• if the taxpayer proves that he carries out taxable business activity and – if he fails to submit the declaration despite such an obligation – he will immediately submit the missing declarations,
• if the taxpayer shows that he conducts business activity, and the issue of an invoice or correction invoice (referred to in Article 96 (9a) (4) of the VAT Act) was the result of a mistake or occurred without the knowledge of the taxpayer,
• if the taxpayer proves that his activities are not implemented with the intention of using the activities of banks and credit unions for purposes that are related to tax fraud, or other circumstances or evidence that have resulted in the lack of this intention (Article 96 paragraph 9) point 5 of the VAT Act),
• if the taxpayer shows that the lack of sales indicated in the declarations – other than tax-exempt – is related to the specifics of the business, and not the cessation of sales other than tax-exempt.

How can you prove that the verification of the contractor has been carried out, when verifying using a web browser or API, when ordering a transfer to the contractor?

By verifying data based on the VAT List provided by the website or API, after each correct query we receive the identifier of the query. On the website it is placed at the very end of the result page, and through the API we return as the “requestId” field. After each verification, we should keep the value of this field. Based on this value, you will be able to confirm the verification of the contractor. It is worth remembering that this number can be stored in electronic form, without printing the search result.

Before ordering the transfer, the contractor was verified using a flat file. How should I keep proof of the counterparty’s presence on the VAT List?

The hash value calculated to verify the contractor is always the same and the flat file is archived. So, knowing when the transfer was ordered, as well as having the tax identification number and the bank account number, we can recalculate the value of the hash for a given combination and verify that such hash is in the flat file archived for the day. The mere fact of checking can be recorded in the local system, which is used to verify the contractor flat file.

What to do if the verification of the contractor turned out to be negative and the contractor is under verification and is not on the list?
Negative verification of the entity on the list of VAT payers should also be kept for evidentiary purposes. In addition, depending on the purpose of verification (due diligence or enabling the inclusion of expenses as tax deductible costs of payment), one should also request confirmation from the head of the tax office that the entity is an active or exempt VAT taxpayer or provide notification of a payment order to an account not disclosed in list as at the date of making the order.

Why is it worth using the list of VAT payers?

Because it contains all information about the status of VAT payers in one place. Facilitates and accelerates the process of searching for data about entities included in this list. In addition, it increases security and significantly reduces the risk of being caught up in fraud. Formal verification of the contractor is one of the basic premises taken into account when assessing due diligence by taxpayers who did not commit fraud themselves or were not aware that the transaction was fraudulent. It includes checking whether the contractor is registered as active or exempt VAT payer and is entered in the list of entities that have been removed from the register as VAT payers or have not been registered.

Is the use of a VAT payer list mandatory?

No. However, the lack of verification of the contractor in the list results in negative consequences, i.e.

• failure to exercise due diligence,
• Inability to classify expenditure as tax deductible costs or to contest such an assessment (from 1 January 2020),
• risk of the buyer incurring joint and several liability for the invoice issuer’s arrears in the VAT part, which results from this unverified payment (from January 1, 2020).

What happens when the payment notification for a transaction to an account other than the one indicated in the list is forwarded to the head of the tax office other than the one competent for my contractor?

The head who receives a notification about a transfer order to an account that is not on the VAT payer list but will not be competent for the invoice issuer, will forward such notice to the competent head of the tax office.

Will the financial consequences cover a situation when payment for the transaction is ordered to an account not indicated in the list and the contractor pays VAT?

No. The entrepreneur will not be jointly and severally liable for the tax arrears of the contractor in the VAT part. Unfortunately, he will not be able to count the expense as tax deductible costs.

What if the entrepreneur conducts business and is not on the list?

This situation is possible if the entrepreneur is waiting for registration for VAT or when he is subjectively released from the obligation to submit a declaration, e.g. due to not exceeding the sales limit of PLN 200,000. PLN annually (in Article 113 paragraph 1 of the VAT Act) or in the event of a material exemption. The counterparty, as part of due diligence, should check the status of the entrepreneur.

What if my details are not on the list?

If the list does not include your data, it may mean that:

• you are waiting for registration for VAT or
• you are subjectively released from the obligation to submit a notification, e.g. due to not exceeding the sales limit of PLN 200,000 PLN annually (in Article 113 paragraph 1 of the VAT Act) or
• you’re fired.

What if the searched contractor is on the list but his bank account number is not there?

The list of VAT taxpayers only includes settlement accounts and personal invoices at SKOK opened in connection with business operations , i.e. accounts intended for legal persons, organizational units without legal personality, provided they have legal capacity, for natural persons engaged in gainful activity on their own account, including entrepreneurs.
If your contractor’s account is not on the list, then:

• perhaps he uses the corporate savings and settlement account (so-called ROR) in company settlements,
• he did not submit his settlement account in the CEIDG // NIP tax identification form.

What does it mean if the list does not include the trader’s account?

The list of VAT taxpayers includes only settlement accounts or name accounts at the cooperative savings and credit union , of which the taxpayer is a member, opened in connection with business operations. This is accounts intended for legal persons, organizational units without legal personality, provided they have legal capacity, for natural persons engaged in self-employed activities, including entrepreneurs.

If there is no account on the list, then maybe the entrepreneur uses the savings and settlement account (so-called ROR) in company settlements or has not reported the settlement account or name account in SKOK, opened in connection with the business activity conducted by the member, in the NIP registration form / CEIDG /.

If the entrepreneur has a settlement account or a personal account in SKOK, opened in connection with the business activity of the member and wants to be included in the list, then – if the company is registered in CEIDG – it is enough to enter the bank account number when completing the application on the appropriate form at CEIDG.

If the entity is registered in the National Court Register, information about the account numbers should be submitted to the tax office (competent for the registered office of the company) on the NIP-8 form or on the NIP-2 form, which is intended for entities that are not natural persons that are not entered in the KRS (e.g. civil law partnerships) or NIP-7 for natural persons not subject to registration with CEIDG.

What if I have a contractor’s bank account, but the VAT taxpayer list displays a message that there is no such account?

In this situation, within 3 days, notify the tax office (competent for the invoice issuer) of the invoice number outside the list to which you made the transfer.
Otherwise, from January 1, 2020, you will have to face the consequences, i.e. the loss of the opportunity to include expenses as tax deductible costs and an increase in revenues in PIT and CIT as well as joint and several liability for the contractor’s arrears in VAT.

What if there is information on the list that the account is – but it is not displayed – but there are other accounts of the given entrepreneur and a list of several dozen bank account numbers appears?

This means that the contractor has a virtual account.

Such virtual accounts are not included in the list because they are not actual settlement accounts reported to the tax office or to CEiDG. The list, after entering the virtual account number, displays, however, information that it is an account associated with the specific entity’s settlement account and provides the entity’s data.

In this situation, it’s best to search the list by billing account number. This will confirm that such an account is assigned to a specific entity.

The emergence of the List of VAT Taxpayers is sometimes used to attempt to extort money by entities impersonating e.g. CEiDG. How to avoid it

Carefully verify all information related to alleged payments related to CEiDG entries.
Remember: supplementing the information on the company account requires updating the data in CEIDG or on the appropriate form (NIP-2, NIP-7, NIP-8) at the tax office. Updating this data has always been free.

Do payments with e.g. a debit or credit card or fast internet payments go to the account of the actual payee included in the list?

Payments with such instruments are not considered “payments made by bank transfer”, ie they are not covered by the provisions relating to the List of VAT payers.

Thus – since it is not a transfer, but a payment order, i.e. a statement of the payer or recipient directed to his supplier, which contains the instruction to perform a payment transaction – payment by card or pay-by-link will not result in negative tax consequences (loss of costs of obtaining revenue).

What about payments to foreign contractors who are not registered in Poland as active VAT payers?

There are no foreign bank account numbers in the VAT taxpayers’ list, because they are not settlement accounts within the meaning of the Banking Law or personal accounts at the cooperative savings and credit union, opened in connection with business operations.
Payments on the account from the list apply only to foreign entities that are registered for VAT purposes as VAT taxpayers active in Poland.

What about cession accounts, which are actually settlement accounts, created by banks for each specific loan agreement?

Until now, they did not need to be reported to the tax office, will it now be necessary for the purposes of the VAT List
Legislative works are currently planned so that after 1 January 2020 taxpayers do not have to check the assignment accounts on the list.

The list lacks bank and credit unions’ accounts kept by these institutions for the purposes of their own economy. How will this be solved?

Legislative work is underway to include such accounts on the list after 1 January 2020.

Why is the use of the API for users limited and when the limit is reached, access to the API is blocked until 0:00?

Users of the List of VAT taxpayers can submit 10 queries about a maximum of 30 entities at a time, which gives a total of 300 entities. This limit is due to data security and service performance.

In addition, from November 2019, users can download a text file (the so-called flat file), which contains a full list of NIP-bill pairs, which allows for mass verification of transactions in financial and accounting systems. It also allows the verification of accounts associated with settlement accounts in conjunction with the entity’s tax identifier.

Source Credit – gov.pl

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