{"id":11583,"date":"2018-05-07T16:16:09","date_gmt":"2018-05-07T14:16:09","guid":{"rendered":"https:\/\/www.asd-int.com\/?p=11583"},"modified":"2020-06-03T14:18:18","modified_gmt":"2020-06-03T12:18:18","slug":"jpk-split-payment-in-poland-amendment-of-the-tax-regulations-from-2018","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/jpk-split-payment-in-poland-amendment-of-the-tax-regulations-from-2018\/","title":{"rendered":"JPK &#038; Split Payment in Poland &#8211; Amendment of the tax regulations from 2018"},"content":{"rendered":"<p>Poland has amended the tax provisions for VAT declarations and payments from 1 July 2018. These amendments apply to Polish companies, but also to foreign companies operating in Poland.<\/p>\n<p><!--more--><\/p>\n<h2>EXTENSION OF THE REPORTING IN THE JPK TAX PACKAGE<\/h2>\n<p>Since 1 January 2018, all VAT subjects, whether they are micro-enterprises, SMEs or big companies, must send monthly and electronically the JPK_VAT file containing the recorded data in the register of purchases and sales.<\/p>\n<p>As of 1 July 2018, all VAT subjects must also submit, at the request of the Polish tax authorities, a control file containing the following information :<\/p>\n<ul>\n<li>Accounting Books (JPK_KR)<\/li>\n<li>Bank Statement (JPK_WB)<\/li>\n<li>Warehouse (JPK_MAG)<\/li>\n<li>VAT invoices (JPK_FA)<\/li>\n<li>Tax revenue and expenditure accounting (JPK_PKPIR)<\/li>\n<li>Revenue records (JPK_EWP).<\/li>\n<\/ul>\n<p>The companies must prepare the control file in the format imposed by the Ministry of Finance, which implies a compliance of computer accounting software.<\/p>\n<h2>INTRODUCTION OF VAT SPLIT PAYMENT<\/h2>\n<p>In order to fight against tax evasion, the Polish tax authorities set up, from 1 July 2018, the &#8220;Split Payment&#8221; mechanism for VAT.<\/p>\n<p>This feature allows some companies to pay their provider on two different accounts :<\/p>\n<ul>\n<li>The amount excluding taxes (VAT) is paid on the supplier&#8217;s bank account ;<\/li>\n<li>The amount of the corresponding VAT is paid on an account dedicated to VAT by the same supplier.<\/li>\n<\/ul>\n<p>The split payment mechanism applies to companies registered for VAT in Poland. They should have a bank account subjected to Polish regulation and collect VAT from taxable subjects (for B2B only). Therefore, Split payment is not likely to apply in B2C relations.<br \/>\nMoreover, the use of the VAT account is limited to the VAT collection from a taxable customer and the VAT refund from the Polish tax authorities.<\/p>\n<p>In addition, it should be noted that the mechanism of split payment is currently optional. Companies can choose to use it or not.<\/p>\n<p>If you are affected by these changes, do not hesitate to contact<a href=\"https:\/\/www.asd-int.com\/en\/branches\/branches-poland-fiscal-social-customs-service\/\"> the ASD Group agency in Poland<\/a>. Our tax experts will help you bring your company into compliance with this new regulation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poland has amended the tax provisions for VAT declarations and payments from 1 July 2018. These amendments apply to Polish companies, but also to foreign&#8230;<\/p>\n","protected":false},"author":36,"featured_media":9856,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[44],"tags":[],"pays":[],"class_list":["post-11583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>JPK &amp; Split Payment in Poland - Amendment of the tax regulations from 2018 | ASD Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asd-int.com\/en\/jpk-split-payment-in-poland-amendment-of-the-tax-regulations-from-2018\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"JPK &amp; Split Payment in Poland - Amendment of the tax regulations from 2018 | ASD Group\" \/>\n<meta property=\"og:description\" content=\"Poland has amended the tax provisions for VAT declarations and payments from 1 July 2018. 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