Tax Reporting
| Proprietary format | Reference |
|---|---|
| Faktura VAT | 1.0 |
| JPK_FA | 4.0 |
Faktura VAT
Electronic invoices are issued and received through the central database of e-Invoices which is the National System of e-invoices platform (KSeF) in a Continuous Transaction Control (CTC) system. This system provides security and replaces the JPK_FA report, thus eliminating the need to issue duplicate invoices.
Connectivity to KSEF is available through the LSP Web Services Gateway.
This is under a controlled availability release.
JPK_FA
JPK_FA is the Standard Audit File for VAT invoices. This report introduces reporting of invoices with different document currencies in the same file. The user can generate a single JPK_FA file for multiple currencies.
- NrFaZaliczkowej (Number of Advance Invoice), for all previously issued advance invoices
- Zamówienie (Order) node specifying the details of advance invoices
- ZamowienieCtrl (OrderCtrl) node with check-sums for orders or agreements or contracts
The structure itself determines the method of reporting on invoices issued in foreign currencies, pointing that the amounts of sale and tax are to be filled out in the currency as invoiced, save for those boxes where tax amounts have been converted in line with Art. 31(a), in conjunction with Art. 106(e), clause 11 of the VAT Act.