JPK_V7M descriptions
These tables describe the P Code fields on the Poland JPK_V7M form.
Tax Settlement tab/area descriptions
Fields 10 through 38 show the sum of the K value across all sales invoices.
| P code | Label | Description |
|---|---|---|
| 10 | Supply of goods and services within territory, exempt from tax | The amount of tax base for the supply of goods and services on the territory of the country, exempt from tax |
| 11 | Supply of goods and services outside territory | The amount of tax base for the supply of goods and services outside the country |
| 12 | Art. 100 paragraph 1 point 4 of the Act | The amount of tax base for the provision of services referred to in art. 100 paragraph 1 point 4 of the Act |
| 13 | Delivery of goods and services within territory, 0% | The amount of tax base for the delivery of goods and services in the territory of the country, taxed at 0% |
| 14 | Art. 129 of the Act | The amount of tax base for the delivery of goods referred to in art. 129 of the Act |
| 15 | Art 89a section 1 and 4 of the Act, 5% | The amount of the tax base for the supply of goods and services in the territory of the country, taxed at a rate of 5%, and an adjustment made in accordance with Article 89a section 1 and 4 of the Act |
| 16 | The amount of tax due on the delivery of goods and services in the territory of the country, taxed at a rate of 5%, and an adjustment made in accordance with Article 89a section 1 and 4 of the Act | |
| 17 | Art 89a section 1 and 4 of the Act, 7% or 8% | The amount of the tax base for the supply of goods and services in the territory of the country, taxed at a rate of 7% or 8%, and an adjustment made in accordance with Article 89a section 1 and 4 of the Act |
| 18 | The amount of tax due on the delivery of goods and services in the territory of the country, taxed at a rate of 7% or 8%, and an adjustment made in accordance with art. 89a section 1 and 4 of the Act | |
| 19 | Art 89a section 1 and 4 of the Act, 22% or 23% | The amount of tax base for the supply of goods and services in the territory of the country, taxed at 22% or 23%, and an adjustment made in accordance with art. 89a section 1 and 4 of the Act |
| 20 | The amount of tax due on the delivery of goods and services in the territory of the country, taxed at a rate of 22% or 23%, and an adjustment made in accordance with Article 89a section 1 and 4 of the Act | |
| 21 | Intra-Community Supply of Goods | The amount of tax base for intra-Community supply of goods |
| 22 | Export of Goods | Tax base for the export of goods |
| 23 | Intra-Community Acquisition of Goods | The amount of tax base for intra-Community acquisition of goods |
| 24 | The amount of tax due on intra-Community acquisition of goods | |
| 25 | Art. 33a of the Act | The amount of tax base on import of goods settled in accordance with art. 33a of the Act |
| 26 | The amount of tax due on import of goods settled in accordance with art. 33a of the Act | |
| 27 | Art. 28b of the Act excluding services purchased from value added tax payers | The amount of the tax base for the import of services, excluding services purchased from value added tax payers, to which Art. 28b of the Act |
| 28 | The amount of tax due on import of services, excluding services purchased from taxpayers of value added tax, to which Art. 28b of the Act | |
| 29 | Art. 28b of the Act purchased from value added taxpayers | The amount of the tax base for the import of services purchased from taxpayers of value added tax, to which Art. 28b of the Act |
| 30 | The amount of tax due on import of services purchased from taxpayers of value added tax, to which Art. 28b of the Act | |
| 31 | Art. 17 clause 1.5 of the Act | The tax base for the supply of goods for which the buyer is the taxable person in accordance with Article 17 clause 1 point 5 of the Act |
| 32 | The amount of tax due on the supply of goods for which the buyer is the taxable person in accordance with art. 17 clause 1 point 5 of the Act | |
| 33 | Art. 14 paragraph 5 of the Act (Tax Due) | The amount of tax due on goods covered by physical inventory referred to in art. 14 paragraph 5 of the Act |
| 34 | Refund amount spent on purchase of cash registers, Art. 111 section 6 of the Act | The amount of refund of the deducted or returned amount spent on the purchase of cash registers referred to in art. 111 section 6 of the Act |
| 35 | Intra-Community acquisition of means of transport, Art. 103 item 3 in connection with paragraph 4 of the Act (Tax Due) | The amount of tax due on the intra-Community acquisition of means of transport, shown in the amount of tax due on the account specified in 24, subject to payment within the period referred to in art. 103 item 3 in connection with para. 4 of the Act |
| 36 | Intra-Community acquisition of goods, Art. 103 item 5a of the Act (Tax Due) | The amount of tax on intra-Community acquisition of goods referred to in art. 103 item 5a of the Act, subject to payment within the time limits referred to in Art. 103 item 5a and 5b of the Act |
| 37 | Total Amount | Total amount of tax base. Sum of amounts from 10, 11, 13, 15, 17, 19, 21, 22, 23, 25, 27, 29, 31 |
| 38 | Total amount of tax due. Sum of amounts from 16, 18, 20, 24, 26, 28, 30, 32, 33, 34 reduced by the amount from 35 and 36 |
Input Tax Settlement tab/area descriptions
| P code | Label | Description |
|---|---|---|
| 39 | Excess Input Tax Over Due from Previous Declaration | Amount of excess input tax over due from the previous
declaration, Amount from 62 shown in the previous declaration or resulting from the
decision. User can record P 62 of last period. |
| 40 | Purchase of goods and services classified as Fixed Assets | Net value due to purchase of goods and services classified as
fixed assets with the taxpayer. Default shows the sum of the K value across all purchase invoices. |
| 41 |
The amount of input tax on the purchase of goods and services classified as fixed assets at the taxpayer. Default shows the sum of the K value across all purchase invoices. |
|
| 42 | Purchase of other goods and services | Net value due to purchase of other goods and services. Default shows the sum of the K value across all purchase invoices. |
| 43 | The amount of input tax on the purchase of other goods and
services. Default shows the sum of the K value across all purchase invoices. |
|
| 44 | Amount of adjustment of Input Tax on purchases classified as Fixed Assets | The amount of input tax on the adjustment of input tax on the
acquisition of goods and services classified as fixed assets at the taxpayer. Default shows the sum of the K value across all purchase invoices. |
| 45 | Amount of adjustment of Input Tax on purchases of other goods and services. | The amount of input tax on the adjustment of input tax on the
purchase of other goods and services. Default shows the sum of the K value across all purchase invoices. |
| 46 | Amount of adjustment of Input Tax referred to Art. 89b paragraph 1 of the Act | The amount of input tax due to the input tax adjustment
referred to in art. 89b paragraph 1 of the Act Default shows the sum of the K value across all purchase invoices. |
| 47 | Amount of adjustment of Input Tax referred to Art. 89b paragraph 4 of the Act | The amount of input tax due to the input tax adjustment
referred to in art. 89b paragraph 4 of the Act Default shows the sum of the K value across all purchase invoices. |
| 48 | Total Amount of Input Tax to be deducted | Total amount of input tax to be deducted. Sum of amounts from 39, 41, 43, 44, 45, 46 and 47. |
| 49 | Amount spent on the purchase of cash registers to be deducted in a given accounting period | The amount spent on the purchase of cash registers, to be deducted in a given accounting period, reducing the amount of tax due. The amount shown in 49 cannot be higher than the difference in the amounts from 38 and 48. If the difference in amounts between 38 and 48 is less than or equal to 0, then 0 should be shown. |
| 50 | The amount of tax covered by abandonment of collection | The amount of tax covered by abandonment of collection |
| 51 | The amount of tax to be paid to the tax office | The amount of tax to be paid to the tax office, If the difference between 38 and 48 is greater than 0, then 51 = 38 - 48 - 49 - 50, otherwise 0 should be shown. |
| 52 | The amount spent on the purchase of cash registers, to be deducted in a given accounting period, entitled to a refund in a given accounting period or increasing the amount of input tax to be carried forward to the next accounting period | The amount spent on the purchase of cash registers, to be deducted in a given accounting period, entitled to a refund in a given accounting period or increasing the amount of input tax to be carried forward to the next accounting period. If the amount shown in 48 is greater than or equal to the amount from 38 in a given settlement period or the amount of the relief for the purchase of cash registers is higher than the excess of the tax due over the input tax, then in 52 the remaining amount of the relief for the purchase of cash registers not counted in 49 is shown, which the taxpayer is entitled to a refund or to deduct from the tax due for subsequent settlement periods. |
| 53 | The amount of excess of input tax over due | The amount of excess of input tax over due. If 51>0, then 53 = 0. If 51<0, then if (48 + 49 + 52) - 38 is less than, or equal to, 0, then 53 = 48 - 38 + 49 + 52, otherwise 0 is shown. |
| 54 | The amount of the excess input tax over the amount due to be refunded | The amount of the excess input tax over the amount due to be refunded to the account specified by the taxpayer. If this is set to zero, fields 55-58 are disabled. |
| 55 | Tax return to the taxpayer's VAT account within 25 days | Select one of the options. This field is enabled only if 54 has a non-zero value. |
| 56 | Return to the taxpayer's settlement account within 25 days (Article 87 (6) of the Act) | Select one of the options. This field is enabled only if 54 has a non-zero value. |
| 57 | 60-day return to taxpayer's billing account | Select one of the options. This field is enabled only if 54 has a non-zero value. |
| 58 | 180 days return to taxpayer's billing account | Select one of the options. This field is enabled only if 54 has a non-zero value. |
| 59 | Including tax refund for future tax obligations | Select this check box to request that the tax refund be counted towards future tax liabilities, in accordance with art. 76 § 1 and art. 76b § 1 of the Act of August 29, 1997 - Tax Code (Journal of Laws of 2019, item 900, as amended), together with the amount of the tax credit and the type of tax liability |
| 60 | Amount of refund to be credited towards future tax liabilities | Amount of refund to be credited towards future tax liabilities. This field is only enabled when field 59 is selected. |
| 61 | Type of future tax liability | Type of future tax liability. This field is only enabled when field 59 is selected. |
| 62 | Amount of excess input tax over due to be carried forward to the next tax period | Amount of excess input tax over due to be carried forward to the next tax period. The amount from 54 should be subtracted from the amount shown in 53. |
Additional Info tab descriptions
| P code | Label | Description |
|---|---|---|
| 63 | The taxpayer performed activities referred to in art. 119 of the Act | Select this option if true. |
| 64 | The taxpayer performed activities referred to in art. 120 paragraph 4 or 5 of the Act | Select this option if true. |
| 65 | The taxpayer performed activities referred to in art. 122 of the Act | Select this option if true. |
| 66 | The taxpayer performed activities referred to in art. 136 of the Act | Select this option if true. |
| 67 | The taxpayer benefits from the reduction of the tax liability referred to in art. 108d of the Act | Select this option if true. |
| 68 | The amount of the tax base adjustment referred to in art. 89a section 1 of the Act | Specify an amount. |
| 69 | The amount of the due tax adjustment referred to in art. 89a section 1 of the Act | Specify an amount. |
| ORDZU | Justification of the reasons for the correction | Specify the reasons for the correction. This field is enabled if Submission field is set to 2. |