Dear Sir or Madam,
as of October 1, 2020, a new file structure for JPK_V7M for monthly settlements and JPK_V7K for quarterly settlements has been in effect. The changes apply to all VAT payers.
For specific types of transactions, sellers of goods or services are required to report additional sales data by providing appropriate codes for specific groups of goods and services (GTUs). This applies to transactions such as the sale of alcohol, cigarettes, fuel, electronics, vehicles and car parts, and real estate.
The legislature has defined 13 groups of goods and services. The GTU codes are as follows:
GTU_01 – delivery of alcoholic beverages – ethyl alcohol, beer, wine, fermented beverages and intermediate products, within the meaning of the excise tax regulations;
GTU_02 – delivery of goods referred to in Article 103, paragraph 5aa of the VAT Act;
GTU_03 – supply of heating oil within the meaning of the regulations on excise duty and lubricating oils, other oils;
GTU_04 – delivery of tobacco products, dried tobacco, liquid for electronic cigarettes and innovative products, within the meaning of the excise tax regulations;
GTU_05 – delivery of waste – only the waste specified in items 79–91 of Annex No. 15 to the VAT Act;
GTU_06 – supply of electronic devices and parts and materials therefor, only those specified in items 7–9, 59–63, 65, 66, 69 and 94–96 of Annex No. 15 to the VAT Act;
GTU_07 – delivery of vehicles and certain car parts;
GTU_08 – delivery of precious and base metals – only those specified in items 1–3 of Annex No. 12 to the Act and in items 12–25, 33–40, 45, 46, 56 and 78 of Annex No. 15 to the VAT Act;
GTU_09 – supply of medicines and medical devices – medicinal products, foodstuffs for particular nutritional uses and medical devices subject to the notification obligation referred to in Article 37av paragraph 1 of the Pharmaceutical Law;
GTU_10 – delivery of buildings, structures and land;
GTU_11 – provision of services related to the transfer of greenhouse gas emission allowances referred to in the Act on the greenhouse gas emission allowance trading system;
GTU_12 – provision of advisory, accounting, legal, management, training, marketing, advertising, market and public opinion research services, in the field of scientific research and development work;
GTU_13 – provision of transport and warehouse management services.
GTU codes should be used for VAT invoices documenting sales and receipts containing a Tax Identification Number (NIP), which are considered simplified invoices. However, the requirement to use GTU codes does not apply to sales not documented with an invoice, sales recorded at a cash register, intra-Community acquisition of goods (ICA), or imported services.
If the taxpayer does not sell goods or services covered by GTU codes, the field intended for the GTU code should be left blank.
It's important to emphasize that the obligation to indicate GTU codes applies to JPK files. Therefore, taxpayers are not required to indicate the GTU code on invoices; however, they may indicate such a code to simplify accounting.
In addition, certain types of transactions, such as triangular transactions, electronic services, transactions with related parties and transactions covered by the split payment mechanism, should be additionally marked with letter codes.
The letter codes for specific types of transactions are as follows:
Sales transactions
SW – delivery as part of mail order sales from the territory of the country,
EE – provision of telecommunications, broadcasting and electronic services,
TP – transactions with related entities,
TT WNT – intra-Community acquisition of goods made by the second VAT payer as part of a triangular transaction under the simplified procedure,
TT D – delivery of goods outside the territory of the country made by the second VAT payer as part of a triangular transaction under the simplified procedure,
MR T – provision of tourism services taxed on a margin basis,
MR UZ – delivery of used goods, works of art, collectors’ items and antiques, taxed on a margin basis,
I 42 – intra-Community supply of goods following the import of these goods under customs procedure 42 (import),
I 63 – intra-Community supply of goods following the import of these goods under customs procedure 63 (import),
B SPV – transfer of a single-purpose voucher made by a taxpayer acting on its own behalf,
B SPV DELIVERY – delivery of goods and provision of services covered by the single-purpose voucher to the taxpayer who issued the voucher,
B MPV COMMISSION for the provision of intermediation services and other services related to the transfer of multi-purpose vouchers,
MPP – a transaction subject to the obligation to use the split payment mechanism.
Purchase transactions
IMP - import of goods, including import settled in accordance with Article 33a of the VAT Act,
MPP - a transaction subject to the obligation to use the split payment mechanism.
Details regarding the above are specified in the Regulation of the Minister of Finance, Investment and Development of 15 October 2019 on the detailed scope of data included in tax returns and records in the scope of goods and services tax.
