Poland: country specific update to support changes in VAT invoices report (SAF invoices or JPK_FA) introduced by version 3 valid from December 2, 2019 in Dynamics AX 2012 R3

Introduction

The Ministry of Finance of Poland introduced an updated version of the JPK structure for invoices - JPK_FA (3), which will be in force from December 2, 2019. The updated schema of JPK_FA (3) is published on the website of the Ministry of Finance.

Overview

The version “3” of schema of JPK_FA introduces the following changes:

Changes in the “Naglowek” section of the report

Changes in the “Podmiot1” section of the report

Changes in the “Faktura” section of the report

Changes in the “FakturaWiersz” section of the report

New ”Zamowienie” section

New ”ZamowienieCtrl” section

This hotfix provides support of changes in VAT invoices report (SAF invoices or JPK_FA) introduced by version 3 of the “Jednolity Plik Kontrolny (JPK) – Faktury VAT” Standard Audit File that the Ministry of Finance of Poland (Ministerstwo Finansów – Krajowa Administracja Skarbowa) announced on October 29, 2019. 

The hotfix includes also changes to cover scenarios reported for Finance and Operations in KB #4520771 (“P_19A, P_19B, P_19C tags must report user-editable text depending on Exempt code on the tax transaction”), KB #4510230 (“Unit of measure is empty for free text invoice”) and #346886 (“Final sales invoice is not deducted by advance invoice amount and reversal of advance invoice is in the file”).

Setup

To prepare your AX 2012 R3 system to report “JPK_FA” report of version “3” the following steps must be done:

1. Install the hotfix package (link to package download is in the “Hotfix information” section of this article), which contains new XSLT file (AifOutboundPortReportSAFVATInvoice_PL.xslt).

2. Open AOT > Resources, select AifOutboundPrtReportSAFVATInvoiceV3_PL, right-click on it and select Open.

3.  In the opened Preview form click on Export button, select folder to save the “AifOutboundPortReportSAFVATInvoice_PL” file and click Save.

4.  Open the saved “AifOutboundPortReportSAFVATInvoice_PL” file in the specified folder.

5.  Find row #28 check if you set up before (KB # 4506293 in row #25) Sales tax code(s) used in your Legal entity to post transactions on Reverse change (which must be reports as “oo”):

row #28 <xsl:variable name="ReverseChargeTaxCodes" select="'TaxCode1;RC;TaxCode3'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax codes.

6. Find row #29 check if you set up before (KB # 4506293 in row #26) Sales tax code(s) used in your Legal entity to post transactions on Reverse change (which must be reported as “np”):

row #29 <xsl:variable name="NonTaxableTaxCodes" select="'TaxCode4;ExemptNP;TaxCode6'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax codes.

7. Find row #30 and set up Sales tax code(s) used in your Legal entity to post transactions on margin procedure - second-hand goods (which must be reported as “procedura marży - towary używane” in <P_106E_3A> tag):

row #30 <xsl:variable name="SecondHandGoodsTaxCodes" select="' TaxCode7;TaxCode8;TaxCode9'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax codes.

8. Find row #31 and set up Sales tax code(s) used in your Legal entity to post transactions on margin procedure - works of art (which must be reported as “procedura marży - dzieła sztuki” in <P_106E_3A> tag):

row #31 <xsl:variable name=" WorksOfArtTaxCodes" select="'TaxCodeA;TaxCodeB;TaxCodeC'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax codes.

9.  Find row #32 and set up Sales tax code(s) used in your Legal entity to post transactions on margin procedure - collectors' items and antiques (which must be reported as “procedura marży - przedmioty kolekcjonerskie i antyki” in <P_106E_3A> tag):

row #32 <xsl:variable name="CollectorsItemsAntiquesTaxCodes" select="'TaxCodeD;TaxCodeE;TaxCodeF'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax codes.

10. Find row #33 and set up Sales tax exempt code(s) used in your Legal entity to post transactions with exempt, description of which must be reported in <P_19A> tag (The provision of the VAT act or act issued on the basis of the VAT act on the basis of which the taxpayer applies tax exemption. Należy wskazać przepis ustawy albo aktu wydanego na podstawie ustawy, na podstawie którego podatnik stosuje zwolnienie od podatku):

row #33 <xsl:variable name="VATActP19AExemptCodes" select="'ExemptCode1;ExemptCode2;ExemptCode3'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax exempt codes.

11.  Find row #34 and set up Sales tax exempt code(s) used in your Legal entity to post transactions with exempt, description of which must be reported in <P_19B> tag (The provision of Directive 2006/112/WE, which exempts from such tax the supply of goods or such services. Należy wskazać przepis dyrektywy 2006/112/WE, który zwalnia od podatku taką dostawę towarów lub takie świadczenie usług):

row #34 <xsl:variable name="D2006_112_WEP19BExemptCodes" select="'ExemptCode4;ExemptCode5;ExemptCode6'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax exempt codes.

12.  Find row #35 and set up Sales tax exempt code(s) used in your Legal entity to post transactions with exempt, description of which must be reported in <P_19C> tag (Another legal basis indicating that the supply of goods or services benefits from the exemption. Należy wskazać inną podstawę prawną wskazującą na to, że dostawa towarów lub świadczenie usług korzysta ze zwolnienia):

row #35 <xsl:variable name="OtherBasisP19CExemptCodes" select="'ExemptCode7;ExemptCode8;ExemptCode9'"/>

Note! Follow the syntaxis applied in the example: replace only names of the Sales tax exempt codes.

13.  Save the changes in the AifOutboundPortReportSAFVATInvoice_PL” file.

14. Open System administration > Setup > Services and Application Integration Framework > Outbound ports for electronic audit reports, select the “SAF VAT invoices (Poland)” format and Delete it (if it exists):

15. Click folder iconof the “Import XSLT” field on the “Outbound port” fast-tab and select the exported and updated before “AifOutboundPortReportSAFVATInvoice_PL.xslt” file (p.3-6 of this guidance).

16. Click on “Create / Update ports” button on the Action pane, check the XSLT transformation was updated.

17. If “SAF VAT invoices (Poland)” format was not set up before you need to click on “Create / Update ports” button on the Action pane to populate the list of default ports, define the path the “AifOutboundPortReportSAFVATInvoice_PL.xslt” file (p.8 of this guidance), set "Default export path" to the folder you expect where the reports to be saved, click "Create / Update ports" to import the XSLT into Dynamics AX with the default ID. The "XSLT ID" field is set to reference the XSL transformation. As a result, the outbound AIF port is created and initialized with a list of needed services.

Implementation details

Version 3 of JPK_FA report introduces possibility of reporting invoices with different document currency in the same file. For this purpose, “Currency” parameter on the dialog form of “SAF VAT invoices (Poland)” report is made optional. When user specifies in this parameter a currency, the report will include only invoices with this currency, when user doesn’t specify any currency in this field, report will be generated for all the invoices not considering document currency of the invoices.

<P_14*> tags

According to the requirements of the version 3 of JPK_FA report, when invoices is posted in a currency which differs from “PLN”, <P_13*>, <P_14*> and <P_15> tags must represent amounts in the invoice currency and new <P_14*W> tags must represent related amounts in “PLN”. It is assumed that “PLN” is defined as currency for the Sales tax codes used for transactions to be included in to JPK_FA report. Basing on this assumption, for invoices which document currency differs from the currency setup in Sales tax codes used in the tax transaction(s) of this document, system reports additionally <P_14*W> tags with amount in sales tax code currency (as it is assumed to be “PLN”).

<P_18A> tag

KB # 4136816 (“A country-specific update for Poland of Split payments in Microsoft Dynamics AX 2012 R3, AX 2012 R2, and AX 2009 SP1”) introduces possibility to setup Methods of payments in Account receivable module as “Split payment”.

According to the requirements of the version 3 of JPK_FA report, < P_18A> tag for an invoice must be reported as “true” when split payment mechanism was applied for this invoice. To define if split payment mechanism was applied to invoice, system checks “Split payment” parameter of the Method of payment which was used during the invoice posting and reflected in the corresponding customer transaction (in CustTrans table). It is important to keep setup of “Split payment” parameter of Methods of payments stable to guaranty correct reporting.

<P_19>, <P_19A>, <P_19B> and <P_19C> tags

According to the requirements of JPK_FA report <P_19> tag must report “true” when tax exemption (art. 43 ust. 1, art. 113 ust. 1 i 9 albo przepisów wydanych na podstawie art. 82 ust. 3) was applied for the invoice.  When <P_19> tag is reported with “true” value, <P_19A>, <P_19B> or <P_19C> tags must represent reason of exemption depending on basis of the exemption. Specify text that will be reported in these tags in Description field of related Sales tax exempt codes and define related Sales tax exempt codes in XSLT:

Value which will be reported in <P_19A>, <P_19B> or <P_19C> tags will be composed from text which is specified in Description field of Sales tax exempt codes included in configurable lists of Sales tax exempt codes in rows #33, 34, 35 respectively.

<P_22> tag

<P_22> tag will be reported with “true” value when <P_22A> or <P_22B> or <P_22C> tag is valued.

<P_22A> tag will be always included to the report when at least one of <P_22B> or <P_22C> tag is valued.

<P_106E_3> and <P_106E_3A> tags

According to the requirements of JPK_FA report < P_106E_3> tag must report “true” in the case of delivery of second-hand goods, works of art, collectors' items and antiques, taxable base of which is in accordance with art. 120 paragraph 4^th and 5^th.  When <P_106E_3> tag is reported with “true” value, <P_106E_3A> tag must represent related value(s):

<Zamowienie> and <ZamowienieCtrl> nodes

According to the requirements of version 3 of JPK_FA report <Zamowienie> node must represent orders or contracts referred to in art. 106f paragraph 1 item 4 of the Act (for advance invoices) in the currency in which the advance invoice was issued (Zamówienia lub umowy, o których mowa w art. 106f ust. 1 pkt 4 ustawy (dla faktur zaliczkowych) w walucie, w której wystawiono fakturę zaliczkową).

To complete this requirement system collects information through the data base by the lines of Sales orders (SO) and Free text invoices (FTI) which are linked to the advance invoices included to the report are provide the following information from them:

In respect to the values reported for the lines of SO or FTI, <WartoscZamowienia> tag value of <Zamowienie> node is calculated as sum by all the document lines of calculated values of tax base amount and calculated values of tax amount (P_11NettoZ + P_11VatZ).

<WartoscZamowien> tag value of <ZamowienieCtrl> node is calculated as sum of <WartoscZamowienia> tag values by all the documents reported in <Zamowienie> node.

Hotfix information

A supported hotfix is available from Microsoft. There is a "Hotfix download available" section at the top of this Knowledge Base article. If you are encountering an issue downloading, installing this hotfix, or have other technical support questions, contact your partner or, if enrolled in a support plan directly with Microsoft, you can contact technical support for Microsoft Dynamics and create a new support request. To do this, visit the following Microsoft website:

https://mbs.microsoft.com/support/newstart.aspx

You can also contact technical support for Microsoft Dynamics by phone using these links for country specific phone numbers. To do this, visit one of the following Microsoft websites:

Partners

https://mbs.microsoft.com/partnersource/resources/support/supportinformation/Global+Support+Contacts

Customers

https://mbs.microsoft.com/customersource/support/information/SupportInformation/global_support_contacts_eng.htm

In special cases, charges that are ordinarily incurred for support calls may be canceled if a Technical Support Professional for Microsoft Dynamics and related products determines that a specific update will resolve your problem. The usual support costs will apply to any additional support questions and issues that do not qualify for the specific update in question.