Using procedural markings with the JPK_V7M tax requirement in Poland

This requirement applies to these types of business processes in Poland:

• AR: Order invoicing, manual invoicing, consolidated invoicing and service order invoicing but excluding price adjustment invoicing and project invoicing.
• AP: Generation of A/P transactions, manual vouchers and adjustments, Voucher Builder and manual Voucher Builder.

Use these forms to set up the procedural markings:

• VAT Procedural Markings: This form must include all procedural markings that are used in your business. Each procedural marking has a Ref Type that indicates the functional area where the marking is available for selection: Customers, Vendors, or Tax Codes. You can add or remove markings here if the requirements change in the future.
• A VAT Procedural Markings tab or area is available on the forms below. All of the procedural markings that are available to for that functional area (customers, vendors, or tax codes) are shown on the tab. Users select only the ones relevant to the specific customer, vendor, tax code (which is assigned by default to items), or transaction.
  • Tax Codes: Includes check boxes for all procedural markings where the Ref Type is Tax Codes. You select only the check boxes that are relevant to the currently selected tax code. The tax codes are assigned to items. When an item is associated with an A/R or A/P transaction, the procedural markings of the item (which are based on the default tax code assigned to the item) are included during the transaction processing.
  • Customers: Includes check boxes for all procedural markings where the Ref Type is Customers. You select only the check boxes that apply to this customer. Then when users create an A/R transaction (customer order or manual invoice) that includes the customer, the VAT codes and procedural markings associated with the customer are included during transaction processing.
  • Vendors: Includes check boxes for all procedural markings where the Ref Type is Vendors. You select only the check boxes that apply to this vendor. Then when users create an A/P transaction (purchase order or manual voucher) that includes the vendor, the VAT codes and procedural markings associated with the vendor are included during transaction processing.
  • Invoices, Debit and Credit Memos: Lists all of the selected procedural markings associated with the CO header (customer) and with the CO line (tax codes associated with the items in the lines). When you create a manual A/R invoice or make corrections or exceptions to an existing invoice before posting, you can change the procedural marking selections here.
  • A/R Posted Transactions Detail: You can update the selected procedural markings on this form, in order to correct mistakes or exceptions. Because the corrections are only relevant for tax submissions, the original invoice is not affected.
  • A/P Vouchers and Adjustments: Lists all of the selected procedural markings associated with the PO header (vendor) and with the PO lines (tax codes associated with the items in the lines).When you create a manual voucher, you can change the procedural markings here. For adjustments, you can view the procedural markings here, but you cannot change them.
  • A/P Posted Transactions Detail: You can update the selected procedural markings on this form, in order to correct mistakes or exceptions. Because the corrections are only relevant for tax submissions, the original voucher is not affected.

These forms and tabs/areas are only available when the Poland Country Pack is enabled on the Optional Modules form.

On a monthly basis, use the Poland JPK_V7M Export form to preview information for, and then generate, the SAF-T XML report, which provides information about transactions that include procedural markings. The generated XML export file is saved to a logical folder and then must be filed with the tax authority.

After you click Preview on the export form, the tax values for each procedural marking are calculated from the transactions and grouped by P code. Use the tabs/areas on the form to view the tax summary values for the code groups. You can also modify information for some of the codes before you generate the final export file.