The Ministry of Finance presents below the logical structures of the electronic form of tax books and accounting documents referred to in art. 193 a § 2 of the Act of 29 August 1997 Tax Code (i.e., Journal of Laws of 2019, item 900, as amended) together with information brochures.
The new JPK_VAT structures with a declaration (JPK_V7M and JPK_V7K) have been made available to the public to enable taxpayers to adapt their IT systems to the requirements in force since 01/04/2020.
On December 5, 2019, updated working structures of the new JPK_VAT with declaration were published (JPK_V7M and JPK_V7K).
In published structures:
- updated items:
- – TDataCzas – range change to <xsd: minInclusive value = “2020-04-01T00: 00: 00Z” />,
- – P_34, P_49, P_52, P_68, P_69 and K_46 – change of type definition,
- the sequence for P_68 and P_69 has been added,
- the order of occurrence of annotations has been changed for the sequences Sales and PurchaseWiersz,
- the redundant TData type has been removed,
- corrected typing errors in the description for element K_18.
Ultimately, JPK_V7M and JPK_V7K structures as an electronic document template will be published on the electronic platform of public administration services e-PUAP.
Source Public Information Bulletin logo Ministry of Finance – National Tax Administration
