Postponement of the date of entry into force of the new JPK_V7M, i.e. the Uniform Control File operating on the new principles, combining reporting data from VAT returns and those that have been included in JPK_VAT until now. The new JPK means not only simplifications, but also a number of obligations for taxpayers who must learn new reporting and include a number of new markers regarding specific types of transactions or document types. The structure of the new SAF was published relatively recently and entrepreneurs complained that they had very little time left to implement new solutions. It was in particular the so-called large entrepreneurs who were to report JPK on new terms from April 1, 2020.
According to Minister Emilewicz, the new act is to delay this process, making reporting of the new SAF-T compulsory even for large entrepreneurs not from April 1, but from July 1, 2020. The purpose of introducing delays is to give entrepreneurs a longer period to prepare for the new requirements, given that the current situation may have a negative impact on such preparations.
Source Linkedin – Maciej Dybaś
