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Why not all transactions go into the JPK?

  • JPK_V7M includes supplies of goods and services subject to a reduction in the amount of tax payable, including those taxed in another country such as Finland.
  • However, invoices confirming the second sale, which is taxed abroad, are not included in JPK_FA and JPK_KR.
  • A company involved in shipbuilding projects in Finland raised this issue.
  • The company issues invoices to the shipyard with a Finnish tax identification number and reports VAT in Finland.
  • The company applies a preferential rate of 0% according to local regulations in Finland.
  • The company also keeps accounting books and prepares financial statements according to Finnish regulations.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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