Companies have difficulties with filling in the JPK file

Wanting to avoid penalties, companies send lots of requests for interpretations regarding GTU (groups of goods and services) codes to the tax authorities.They need to know not only tax regulations.

COMMENTARY by Zdzisław Modzelewski, VAT expert, GWW partner

Application of GTU codes is irrelevant for correct VAT settlements. Furthermore, requiring companies to provide such information under the regulation exceeds its statutory delegation, which raises serious doubts as to whether it is consistent with the constitution. The VAT Directive does not require such codes either. Businesses should be reassured that they should not be penalized for failure to assign or incorrect assigning of the GTU code to a given sale transaction. The penalty, already known colloquially as the "500- program", can only be imposed for an error that prevents verification of the transaction correctness. Having said so, the lack of or incorrect GTU designation cannot be considered as such an error and apart from that, the tax office cannot identify such irregularities on the basis of JPK_VAT records, when GTU codes are disclosed by one party only – the seller. I also do not see any grounds for imposing penalties under the Fiscal Penal Code on a taxpayer being a natural person.

The article, together with a commentary by Zdzisław Modzelewski, was published in today's issue of Rzeczpospolita.

https://www.rp.pl/VAT/301229970-Firmy-maja-problem-jak-wypelnic-JPK.html