On April 24, 2023, the Ministry of Finance published the final scheme of the JPK_GV(1) file. The Standard Audit File (JPK), which entrepreneurs are required to generate and submit to the tax office every month in its new structure JPK_GV(1), will come into force from July 1, 2023. It will apply to members of the VAT group when keeping internal records.
Source: comarch.com