Poland: Standard Audit File VAT declaration with registers (JPK_V7M), from October 1, 2020 in Dynamics AX 2012 R3

Applies to: DynamicsDynamics 365Microsoft Dynamics 365 for Financials

Introduction


On July 4, 2019 the Act on Tax on Goods and Services,binding from September 1, 2019 introduces the obligation to report in anelectronic document that consist of Standard Audit File VAT declaration withregisters (JPK_V7M). Requested new electronic document includes both VATrecords (a set of information on purchases and sales, which results from theentrepreneur's VAT records for a given period), as well as a VAT declaration(VAT-7 and VAT-7K declaration). The obligation is applied to the reportingperiod starting from October 1, 2020. From this date taxpayers settling VATmonthly will be required to send JPK_V7M by the deadline appropriate forsubmitting the declaration, i.e. by the 25th day of the month following the VATperiod.

Overview


This article explains how to set up and work with DynamicsAX 2012 R3 to report JPK_V7M (here and further “JPK_VDEK”).

The article is composed of three parts:

  • Setup –describes how to prepare your AX 2012 R3 to report JPK_VDEK.
  • Reportgeneration – describes business user steps to generate an XML file in JPK_VDEKformat (JPK_V7M (1)).
  • Implementationdetails – provides addition information about implementation of reporting for specificscenarios such as split payment reporting and some other.

Setup


To prepare your AX 2012 R3 to report JPK_VDEK you must dothe following setup:

  1. Exportresource file
  2. Setupoutbound ports
  3. Import XSDschema
  4. SetupReporting codes
  5. Setupmarkers for master data

Export resource file

Open AOT > Resources, select the AifOutboundPortReportVDEK_PL,select Export in the right click menu and specify a folder to save theXSLT file.

Setup outbound ports

Open System administration > Setup > Servicesand Application Integration Framework > Outbound ports for electronicaudit reports, click "Create / Update ports" button. As aresult, new “SAF VAT declaration with regis” format of “SAF VATdeclaration with registers (Poland)” type will be created:

image.png

Import from XSLT file saved on the previous step and add “JPK_VDEK”as XSLT transformation for the new format.

Import XSD schema

Before you start importing the new “SAF VAT declaration withregisters” XSD schema to AX, you should download it directly from government web site andsave it locally.

Open General ledger > Setup > Salestax > External > Sales tax reporting XML codes, click Importbutton on the action pane and select the XSD file saved preliminary from thegovernment web site.

Specify Type = “SAF VAT declaration with registers(Poland)”, Format = “SAF VAT declaration with regis” for thenewly created line for “SAF VAT declaration with registers” XSD schema. Whenimport is done, you will find all the tags of the report with their annotationfrom the schema file.

image.png

Setup Reporting code

Open General ledger > Setup > Salestax > External > Sales tax reporting code, add newreporting codes with Report layout = “Polish report layout” for the new “SAFVAT declaration with registers” report.

For example:

Reporting code

XML schema name

XML element name

Reporting code to calculate in total

1001

Schemat_JPK_V7M(1)_v1

K_10

10

1101

Schemat_JPK_V7M(1)_v1

K_11

11

Schemat_JPK_V7M(1)_v1

3101

Schemat_JPK_V7M(1)_v1

K_31

32

3201

Schemat_JPK_V7M(1)_v1

K_32

33

3301

Schemat_JPK_V7M(1)_v1

K_33

36

3401

Schemat_JPK_V7M(1)_v1

K_34

37

3501

Schemat_JPK_V7M(1)_v1

K_35

38

3601

Schemat_JPK_V7M(1)_v1

K_36

39

4001

Schemat_JPK_V7M(1)_v1

K_40

43

4101

Schemat_JPK_V7M(1)_v1

K_41

44

4201

Schemat_JPK_V7M(1)_v1

K_42

45

4301

Schemat_JPK_V7M(1)_v1

K_43

46

4401

Schemat_JPK_V7M(1)_v1

K_44

47

4501

Schemat_JPK_V7M(1)_v1

K_45

48

4601

Schemat_JPK_V7M(1)_v1

K_46

49

4701

Schemat_JPK_V7M(1)_v1

K_47

50

For example:

image.png

Add only those XML elements which must be collected from taxtransactions with reporting codes.

Setup markers for master data

Thispart of setup is specific for JPK_VDEK. There are some elements in JPK_VDEK report values which mustreport additional characteristic of invoices as specific markers:

Name

Name En

Name PL

Description En-us

Description Pl

GTU_01

Supply of alcoholic beverages

Dostawa napojów alkoholowych

Supply of alcoholic beverages - ethyl alcohol, beer, wine, fermented beverages and intermediate products as defined in the provisions on excise duty

Dostawa napojów alkoholowych - alkoholu etylowego, piwa, wina, napojów fermentowanych i wyrobów pośrednich, w rozumieniu przepisów o podatku akcyzowym

GTU_02

Goods referred to in art. 103 item 5aa

Dostawa towarów, o których mowa w art. 103 ust. 5aa

Delivery of goods referred to in art. 103 item 5aa of the Act

Dostawa towarów, o których mowa w art. 103 ust. 5aa ustawy

GTU_03

Supply of heating oil

Dostawa oleju opałowego

Supply of heating oil within the meaning of the provisions on excise duty and lubricating oils, other oils with CN codes from 2710 19 71 to 2710 19 99, excluding products with CN code 2710 19 85 (white oils, liquid paraffin) and plastic greases falling within the CN code 2710 19 99, lubricating oils of CN code 2710 20 90, lubricating preparations of CN heading 3403, excluding plastic lubricants of this heading

Dostawa oleju opałowego w rozumieniu przepisów o podatku akcyzowym oraz olejów smarowych, pozostałych olejów o kodach CN od 2710 19 71 do 2710 19 99, z wyłączeniem wyrobów o kodzie CN 2710 19 85 (oleje białe, parafina ciekła) oraz smarów plastycznych zaliczanych do kodu CN 2710 19 99, olejów smarowych o kodzie CN 2710 20 90, preparatów smarowych objętych pozycją CN 3403, z wyłączeniem smarów plastycznych objętych tą pozycją

GTU_04

Supply of tobacco products

Dostawa wyrobów tytoniowych

Supply of tobacco products, dried tobacco, liquid for electronic cigarettes and innovative products within the meaning of the provisions on excise duty

Dostawa wyrobów tytoniowych, suszu tytoniowego, płynu do papierosów elektronicznych i wyrobów nowatorskich, w rozumieniu przepisów o podatku akcyzowym

GTU_05

Delivery of waste

Dostawa odpadów

Delivery of waste - only those specified in item 79-91 of Annex 15 to the Act

Dostawa odpadów - wyłącznie określonych w poz. 79-91 załącznika nr 15 do ustawy

GTU_06

Supply of electronic devices

Dostawa urządzeń elektronicznych

Supply of electronic devices as well as parts and materials for them, exclusively specified in item 7-9, 59-63, 65, 66, 69 and 94-96 of Annex 15 to the Act

Dostawa urządzeń elektronicznych oraz części i materiałów do nich, wyłącznie określonych w poz. 7-9, 59-63, 65, 66, 69 i 94-96 załącznika nr 15 do ustawy

GTU_07

Supply of vehicles

Dostawa pojazdów

Supply of vehicles and car parts with codes only CN 8701 - 8708 and CN 8708 10

Dostawa pojazdów oraz części samochodowych o kodach wyłącznie CN 8701 - 8708 oraz CN 8708 10

GTU_08

Delivery of precious and base metals

Dostawa metali szlachetnych oraz nieszlachetnych

Delivery of precious and base metals - only those specified in item 1-3 of Annex 12 to the Act and in item 12-25, 33-40, 45, 46, 56 and 78 of Annex 15 to the Act

Dostawa metali szlachetnych oraz nieszlachetnych - wyłącznie określonych w poz. 1-3 załącznika nr 12 do ustawy oraz w poz. 12-25, 33-40, 45, 46, 56 i 78 załącznika nr 15 do ustawy

GTU_09

Supply of medicines and medical devices

Dostawa leków oraz wyrobów medycznych

Supply of medicines and medical devices - medicinal products, foodstuffs for particular nutritional uses and medical devices covered by the notification obligation referred to in Art. 37av section 1 of the Act of 6 September 2001 - Pharmaceutical Law (Journal of Laws of 2019, item 499, as amended)

Dostawa leków oraz wyrobów medycznych - produktów leczniczych, środków spożywczych specjalnego przeznaczenia żywieniowego oraz wyrobów medycznych, objętych obowiązkiem zgłoszenia, o którym mowa w art. 37av ust. 1 ustawy z dnia 6 września 2001 r. - Prawo farmaceutyczne (Dz. U. z 2019 r. poz. 499, z późn. zm.)

GTU_10

Supply of buildings

Dostawa budynków

Supply of buildings, structures and land

Dostawa budynków, budowli i gruntów

GTU_11

Provision of services - gas emission

Świadczenie usług w - gazów cieplarnianych

Provision of services in the scope of transferring greenhouse gas emission allowances referred to in the Act of 12 June 2015 on the greenhouse gas emission allowance trading system (Journal of Laws of 2018, item 1201 and 2538 and of 2019 items 730, 1501 and 1532)

Świadczenie usług w zakresie przenoszenia uprawnień do emisji gazów cieplarnianych, o których mowa w ustawie z dnia 12 czerwca 2015 r. o systemie handlu uprawnieniami do emisji gazów cieplarnianych (Dz. U. z 2018 r. poz. 1201 i 2538 oraz z 2019 r. poz. 730, 1501 i 1532)

GTU_12

Provision of intangible services

Świadczenie usług o charakterze niematerialnym

Provision of intangible services - exclusively: consulting, accounting, legal, management, training, marketing, head offices, advertising, market and public opinion research, in the field of scientific research and development works

Świadczenie usług o charakterze niematerialnym - wyłącznie: doradczych, księgowych, prawnych, zarządczych, szkoleniowych, marketingowych, firm centralnych (head offices), reklamowych, badania rynku i opinii publicznej, w zakresie badań naukowych i prac rozwojowych

GTU_13

Transport services and storage management

Usług transportowych i gospodarki magazynowej

Provision of transport services and storage management - Section H PKWiU 2015 symbol ex 49.4, ex 52.1

Świadczenie usług transportowych i gospodarki magazynowej - Sekcja H PKWiU 2015 symbol ex 49.4, ex 52.1

SW

Mail-order sale

Sprzedaży wysyłkowej

Delivery as part of the mail-order sale from the territory of the country, referred to in art. 23 of the Act

Dostawa w ramach sprzedaży wysyłkowej z terytorium kraju, o której mowa w art. 23 ustawy

EE

Telecommunications

Usług telekomunikacyjnych

Provision of telecommunications, broadcasting and electronic services referred to in art. 28k of the Act

Świadczenie usług telekomunikacyjnych, nadawczych i elektronicznych, o których mowa w art. 28k ustawy

TP

Links between the buyer and the supplier

Istniejące powiązania między nabywcą a dokonującym

Existing links between the buyer and the supplier of the goods or service provider referred to in art. 32 section 2 point 1 of the Act

Istniejące powiązania między nabywcą a dokonującym dostawy towarów lub usługodawcą, o których mowa w art. 32 ust. 2 pkt 1 ustawy

TT_WNT

Intra-Community acquisition as part of a three-party transaction

Wewnątrzwspólnotowe nabycie w ramach transakcji trójstronnej

Intra-Community acquisition of goods by the second most-taxable person as part of a three-party transaction under the simplified procedure referred to in Chapter XII, Chapter 8 of the Act

Wewnątrzwspólnotowe nabycie towarów dokonane przez drugiego w kolejności podatnika VAT w ramach transakcji trójstronnej w procedurze uproszczonej, o której mowa w dziale XII rozdziale 8 ustawy

TT_D

Delivery of goods outside of Poland as part of a thri-party transaction

Dostawa towarów poza terytorium kraju w ramach transakcji trójstronnej

The supply of goods outside the territory of the country by the second  VAT payer under a tri-party transaction under the simplified procedure, referred to in chapter 8 of section XII of the VAT Act

Dostawa towarów poza terytorium kraju dokonana przez drugiego w kolejności podatnika VAT w ramach transakcji trójstronnej w procedurze uproszczonej, o której mowa w dziale XII rozdziale 8 ustawy

MR_T

Tourism services taxed on the basis of a margin

Usług turystyki opodatkowane na zasadach marży

The provision of tourism services taxed on the basis of a margin in accordance with art. 119 of the Act

Świadczenie usług turystyki opodatkowane na zasadach marży zgodnie z art. 119 ustawy

MR_UZ

Second-hand goods, art, antiques

Towarów używanych, dzieł sztuki, antyków

Supply of second-hand goods, works of art, collectors' items and antiques, taxed on the basis of a margin in accordance with art. 120 of the Act

Dostawa towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków, opodatkowana na zasadach marży zgodnie z art. 120 ustawy

I_42

Customs procedure 42 (import)

Procedury celnej 42 (import)

Intra-Community supply of goods after importation of these goods under customs procedure 42 (import)

Wewnątrzwspólnotowa dostawa towarów następująca po imporcie tych towarów w ramach procedury celnej 42 (import)

I_63

Customs procedure 63 (import)

Procedury celnej 63(import)

Intra-Community supply of goods after importation of these goods under customs procedure 63 (import)

Wewnątrzwspólnotowa dostawa towarów następująca po imporcie tych towarów w ramach procedury celnej 63 (import)

B_SPV

Transfer by art. 8a paragraph 1 of the VAT Act

Transfer z art. 8a ust. 1 ustawy

Transfer of a single-purpose voucher made by a taxpayer acting on his own behalf, taxed in accordance with Art. 8a paragraph 1 of the Act

Transfer bonu jednego przeznaczenia dokonany przez podatnika działającego we własnym imieniu, opodatkowany zgodnie z art. 8a ust. 1 ustawy

B_SPV_DOSTAWA

Goods and services to which the single-purpose voucher relates (Article 8a paragraph 4 of the VAT Act)

Dostawa towarów oraz świadczenie usług (art. 8a ust. 4 ustawy)

Supply of goods and provision of services to which the single-purpose voucher relates to a taxable person who issued the voucher in accordance with Article 8a paragraph 4 of the Act

Dostawa towarów oraz świadczenie usług, których dotyczy bon jednego przeznaczenia na rzecz podatnika, który wyemitował bon zgodnie z art. 8a ust. 4 ustawy

B_MPV_PROWIZJA

Brokering services of multi-purpose vouchers

Usług pośrednictwa o transferu bonu różnego przeznaczenia

Provision of brokering services and other services related to the transfer of multi-purpose vouchers, taxed in accordance with art. 8b paragraph 2 of the Act

Świadczenie usług pośrednictwa oraz innych usług dotyczących transferu bonu różnego przeznaczenia, opodatkowane zgodnie z art. 8b ust. 2 ustawy

ZakupVAT_Marza

Input VAT - margin

Podatek VAT - marża

The amount of purchases of goods and services purchased from other tax payers for the direct benefit of the tourist and of second-hand goods, works of art, collectors' items and antiques connected with sales taxed on the basis of a margin in accordance with art. 120 of the VAT Act

Kwota nabycia towarów i usług nabytych od innych podatników dla bezpośredniej korzyści turysty, a także nabycia towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków związanych ze sprzedażą opodatkowaną na zasadzie marży zgodnie z art. 120 ustawy

P_65

Activities mentioned in art. 122

Czynności o których mowa w art. 122 ustawy

The tax payer performed the activities mentioned in art. 122 of the VAT Act. Tax exemption for the supply, import and purchase of investment gold.

Podatnik wykonywał w okresie rozliczeniowym czynności, o których mowa w art. 122 ustawy

P_67

Tax liability reduction

Obniżenie kwoty zobowiązania podatkowego

The tax payer benefits from tax liability reduction mentioned in art. 108d of the VAT Act

Podatnik korzysta z obniżenia zobowiązania podatkowego, o którym mowa w art. 108d ustawy

Import

Import

Import

Designation concerning input tax on imports of goods, including import of goods taxed in accordance with art. 33a of the VAT Act

Oznaczenie dotyczące podatku naliczonego z tytułu importu towarów, w tym importu towarów rozliczanego zgodnie z art. 33a ustawy

FP

Invoice issued to the receipt by art. 109 sec. 3d

Faktura, o której mowa w art. 109 ust. 3d ustawy

Invoice issued to the receipt, mentioned in art. 109 sec. 3d of the VAT Act

Faktura, o której mowa w art. 109 ust. 3d ustawy

RO

Internal summary document

Dokument zbiorczy wewnętrzny

Internal summary document including sales from cash registers

Dokument zbiorczy wewnętrzny zawierający sprzedaż z kas rejestrujących

MK

Invoice reffered to art.21

Faktura art. 21

Invoice issued by a taxpayer who is a supplier of goods or services and who has chosen the cash accounting method specified in art. 21 of the VAT Act

Faktura wystawiona przez podatnika będącego dostawcą lub usługodawcą, który wybrał metodę kasową rozliczeń określoną w art. 21 ustawy

VAT_RR

Invoice referred to art.116

Faktura VAT RR, art.116

VAT invoice referred to in art. 116 of the VAT Act

Faktura VAT RR, o której mowa w art. 116 ustawy

WEW

Internal document

Dokument wewnętrzny

Internal document

Dokument wewnętrzny

These markers can be defined for reporting purposes depending ontax transactions data. Transactional data must be sufficient to definevalues of these elements. Setup Sales tax codes, Sales tax groups and Itemsales tax groups or use Customers and Vendors groups or Customers and Vendors toprovide enough information to differentiate tax transactions for all markersintroduced in JPK_VDEK. AX 2012 R3 allows to setup markers for the followingmaster data:

 Marker

Sales tax codes

Sales tax groups

Item sales tax groups

All customers

Customer groups

All vendors

Vendor groups

GTU_01

X

 

X

X

X

 

 

GTU_02

X

 

X

X

X

 

 

GTU_03

X

 

X

X

X

 

 

GTU_04

X

 

X

X

X

 

 

GTU_05

X

 

X

X

X

 

 

GTU_06

X

 

X

X

X

 

 

GTU_07

X

 

X

X

X

 

 

GTU_08

X

 

X

X

X

 

 

GTU_09

X

 

X

X

X

 

 

GTU_10

X

 

X

X

X

 

 

GTU_11

X

 

X

X

X

 

 

GTU_12

X

 

X

X

X

 

 

GTU_13

X

 

X

X

X

 

 

 

 

 

 

 

 

 

 

SW

X

X

X

X

 

 

EE

X

X

X

X

 

 

TP

X

X

X

X

 

 

TT_WNT

X

X

X

X

 

 

TT_D

X

X

X

X

 

 

MR_T

X

X

 

 

MR_UZ

X

X

 

 

I_42

X

X

X

X

 

 

I_63

X

X

X

X

 

 

B_SPV

X

X

X

X

 

 

B_SPV_DOSTAWA

X

X

X

X

 

 

B_MPV_PROWIZJA

X

X

X

X

 

 

 

 

 

 

 

 

 

 

P_65

X

X

X

X

X

X

X

P_67

X

X

X

X

X

X

X

 

ZakupVAT_Marza

X

X

 

IMP

X

X

X

X

 

Sprzedaży_FP

X

X

X

X

X

Sprzedaży_RO

X

X

X

X

X

Sprzedaży_WEW

X

X

X

X

X

 

Zakupu_MK

X

X

X

X

X

Zakupu_VAT_RR

X

X

X

X

X

Zakupu_WEW

X

X

X

X

X

To setup markers for master data use Electronic reportingproperties button on the Action pane of each form of the master data. Forexample, to setup markers for Sales tax codes:

  1. Open Generalledger > Setup > Sales tax > Sales tax codesform and select the tax code for which you want to setup markers.
  2. ClickElectronic reporting properties button on the Action pane and set ‘1’for those markers which must be reported for all the transactions with this taxcode:
image.png

If you want to specify markers specifically for other availablemaster data, use the same button for the forms of other master data in the sameway.

During JPK_VDEK report generation, system analyzes all the setupprovided and if marker is defined any of the master data related to particularinvoice, the invoice will be marked with this marker.

Setup of the markers can be introduced or changed at any time,even after transaction posting. Make sure that your marker setup is up to dateand correctly reflect the case for JPK_VDEK before report generation.

Report generation


To generate JPK_VDEK report, open General ledger >Reports > External > Services and ApplicationIntegration Framework > SAF VAT declaration with registers (Poland)form, click New button on the Action pane and fill in the fields.

Fields description:

Field name

Description

From date

Specify the first date of the reporting period.

To date

Specify the last date of the reporting period.

Description

Specify a description for report. This description is not included into the report and serves for user only.

Last file generated by

This field is field in automatically by the system. Each time which report is generated this field is filled in with the User ID.

Format

Select SAF VAT declaration with regis” format you defined for JPK_VDEK during setup. Save the information to enable “XML schema name” field.

XML schema name

Select XML schema name you imported during ‘Import XSD schema’ step of the setup. Save the information to enable “Declaration supplementary amounts” fast tab.

image.png

On “Declaration supplementary amounts” fast tab, addand specify values for some of the following elements of the declaration youmay want to report:

Name

Description (En)

Description (Pl)

P_39

Non-Negative Integer, Maximum digits: 14

The value of surplus of input VAT over output VAT moved from previous period.

Wysokość nadwyżki podatku naliczonego nad należnym z poprzedniej deklaracji

P_49

Non-Negative Integer, Maximum digits: 14

The amount spent on the purchase of cash registers, to be deducted in the given period, reducing the value of output VAT

The amount specified in P_49 cannot be > P_38 - P_48. If P_38  - P_48 <= 0, then you should show 0.

Kwota wydana na zakup kas rejestrujących, do odliczenia w danym okresie rozliczeniowym pomniejszająca wysokość podatku należnego

P_50

Non-Negative Integer, Maximum digits: 14

The amount of tax covered by the abandonment of collection

P_50 cannot the > P_38 - P_48 - P_49.

If P_38 - P_48 - P_49 < 0 => P_50 = 0.

Wysokość podatku objęta zaniechaniem poboru

P_52

Non-Negative Integer, Maximum digits: 14

The amount spent on the purchase of cash registers, to be deducted in the given period and to be returned in the given settlement period or increasing the amount of input tax to be transferred to the next settlement period 

If P_48 > = P_38 or the amount of benefits for the purchase of cereals registering above from the surplus tax on accrued then in P_52 manifests itself the remaining amount of benefits for the purchase of cereals are recorded, privileged taxpayer for reimbursement or deduction from the tax payable for subsequent billing periods.

Kwota wydana na zakup kas rejestrujących, do odliczenia w danym okresie rozliczeniowym przysługująca do zwrotu w danym okresie rozliczeniowym lub powiększająca wysokość podatku naliczonego do przeniesienia na następny okres rozliczeniowy

P_54

Non-Negative Integer, Maximum digits: 14

The amount of input tax surplus to be returned to account designated by the tax payer

Wysokość nadwyżki podatku naliczonego nad należnym do zwrotu na rachunek wskazany przez podatnika

P_55

The refund to the bank account referred to in art. 87 sec. 6a of the VAT Act: 1-yes

Return to the taxpayer's VAT account within 25 days

Zwrot na rachunek VAT, o którym mowa w art. 87 ust. 6a ustawy: 1 – tak

Zwrot na rachunek VAT podatnika w terminie 25 dni

P_56

The refund to the bank account referred to in art. 87 sec. 6a of the VAT Act: 1-yes

Return to taxpayer's settlement account within 25 days

Zwrot na rachunek VAT, o którym mowa w art. 87 ust. 6a ustawy: 1 – tak

Zwrot na rachunek rozliczeniowy podatnika w terminie 25 dni

P_57

The refund to the bank account referred to in art. 87 sec. 6a of the VAT Act: 1-yes

Return to taxpayer's settlement account within 60 days

Zwrot na rachunek VAT, o którym mowa w art. 87 ust. 6a ustawy: 1 – tak

Zwrot na rachunek rozliczeniowy podatnika w terminie 60 dni

P_58

The refund to the bank account referred to in art. 87 sec. 6a of the VAT Act: 1-yes

Return to taxpayer's settlement account within 180 days

Zwrot na rachunek VAT, o którym mowa w art. 87 ust. 6a ustawy: 1 – tak

Zwrot na rachunek rozliczeniowy podatnika w terminie 180 dni

P_60

Non-Negative Integer, Maximum digits: 14

The amount of refund to be credited against future tax liabilities

Wysokość zwrotu do zaliczenia na poczet przyszłych zobowiązań podatkowych

P_61

String (1..240), must be used if P_60 is used.

The type of future tax liability

Rodzaj przyszłego zobowiązania podatkowego

P_68

Non-Negative Integer, Maximum digits: 14

The amount of the correction of the taxable basis, mentioned in art. 89a sec. 1 of the VAT Act

Wysokość korekty podstawy opodatkowania, o której mowa w art. 89a ust. 1 ustawy

P_69

Non-Negative Integer, Maximum digits: 14

The amount of the correction of the output tax. mentioned in art. 89a sec. 1 of the VAT Act

Wysokość korekty podatku należnego, o której mowa w art. 89a ust. 1 ustawy

P_ORDZU

String (1..240)

Explanation of reasons for submitting corrected VAT return

Uzasadnienie przyczyn złożenia korekty


Implementation details


Split payment (MPP) marker

“MPP” marker is introduced in JPK_VDEK report for bothsales and purchases register.

If company does operations for which split paymentprocedure must be applied, “Split payment” feature must be used (KB 4339927). Current implementation of “MPP” marker reporting is based on KB4339927.

User does not need to do any specific setup to get“MPP” reported in JPK_VDEK when “Split payment” feature is used. The algorithmof “MPP” marked identification is the following:

  • Sales invoice will be markedwith “MPP” marker if it was posted with a Method of payment,in setup of which “Split payment” check box is marked.
  • Purchase invoice will bemarked with “MPP” marker if it was posted with Paymentspecification in setup of which “Split” is set in “Paymentspecification parameter”.

Overdue customer invoice

Business requirement

  1. <P_68> element of the Declarationpart must report (if procedure is applied by the company) amount of taxablebase for “overdue” invoices in the reporting period (transactionsposted to deduct VAT for not payed issued invoices during 150 daysperiod after payment due date)
  2. <P_69> element of the Declarationpart must report (if procedure is applied by the company) amount of VATfor “overdue” invoices in the reporting period (transactions posted todeduct VAT for not payed issued invoices during 150 days periodafter payment due date)
  3. If the procedure is applied by the company, “Overdue”invoices in the period in which due date (150 days), this transaction must bereported with “WEW” document type including, the information about theCustomer from the original invoice and amount with “-“ negative sign.
  4. If procedure is applied by the company, “Payedoverdue” invoices in the period in which an overdue invoices was payed, thetransaction must be reported with “WEW” document type, all theinformation about the Customer from the original invoice and amount with “+“positive sign.
  1. If “overdue” and “payedoverdue” transactions are in the same reporting period: it isallowed to report (if procedure is applied by the company) or not report both(together) in Sales register. <P_68> and <P_69>elements of the Declaration part are not reported in this case.

Supported business user scenario in AX 2012 R3

“Overdue customerinvoice” scenario is a scenario during which an invoice issued to a customercan go through three stages:

  1. Invoice is issued to acustomer: tax transactions are posted; invoice is included to JPK > Ewidencja> SprzedazWiersz as usually, according to tax setup and markerssetup.
  2. If the invoice is not payed for 150 days period after payment due date, thecompany can apply the Overdue debt VAT periodic task (Accountsreceivable > Periodic > Overdue debt > Overdue debt VAT). Taxtransactions resulting this task will be reflected in JPK_VDEK report with:
    - all the information
    about the customer fromthe original invoice (posted on step 1),
    - amounts reported in the same K_* elements as in the original invoice but withnegative sign,
    - same markers will be applied as in the original invoice,
    - <TypDokumentu> element will be marked as “WEW” (internaldocument),
    - <
    KorektaPodstawyOpodt> marker will be applied.
    Moreover, amounts (base amount and tax amount) from this invoice (internaldocument) will be included and reported in P_68 and P_69 elementsof the declaration part of the report.
  3. If the invoice posted on step 1 and not payed for 150 days period afterpayment due date company applied the Overduedebt VAT periodic task, was payed, the companymust apply again ‘Overdue debt VAT’ periodic task in the period when theinvoice was payed. Tax transactions resulting this task will be reflected inJPK_VDEK report with:
    - all the information
    about the customer fromthe original invoice (posted on step 1),
    - amounts reported in the same K_* elements as in the original invoice with positivesign,
    - same markers will be applied as in the original invoice,
    - <TypDokumentu> element will be marked as “WEW” (internaldocument),
    - <
    KorektaPodstawyOpodt> marker will be applied.

Amounts (base amount andtax amount) from this invoice (internal document) will NOT be included andreported in P_68 and P_69 elements of the declaration part of thereport.

Ifstep 2 and step 3 had place in the same reporting period, P_68 and P_69elements of the declaration part of the report will not be affected.

Overdue vendor invoice

Business requirement

  1. Originalinvoices must be reported in <K_42> and <K_43> elementsfor acquisition of goods and services and in <K_40>and <K_41> elements for acquisition of fixed assets.
  2. If theprocedure is applied by the company, “Overdue” invoices in the period inwhich due date, this transaction must be reported with “WEW” documenttype including, the information about the Customer and invoice number from theoriginal invoice and amount of VAT with “-“ negative sign in <K_46>element.
  1. If procedure is applied by the company, “Payed overdue” invoices in the period in which an overdue invoices was payed, the transaction must be reported with “WEW” document type, all the information about the Customer and invoice number from the original invoice and amount of VAT with “+“ positive sign in <K_47> element.

Supported business user scenario in AX 2012 R3

“Overdue vendorinvoice” scenario is a scenario during which an invoice received from a vendor cango through three stages:

  1. Vendor invoice is posted:tax transactions are posted; invoice is included to JPK > Ewidencja> ZakupWiersz as usually, according to tax setup and markers setup.
  2. If the invoice is not payed after payment due date, the company can apply theOverdue debt VAT periodic task (Accountspayable > Periodic > Overdue debt > Overdue debt VAT). Taxtransactions resulting this task will be reflected in JPK_VDEK report with:
    - all the information
    about the customer fromthe original invoice (posted on step 1),
    - VAT amount reported in <K_46> element with negative sign,
    - <TypDokumentu> element will be marked as “WEW” (internaldocument).
  3. If the invoice posted on step 1 and not payed afterpayment due date company applied the Overduedebt VAT periodic task, was payed, the companymust apply again ‘Overdue debt VAT’ periodic task in the period when theinvoice was payed. Tax transactions resulting this task will be reflected inJPK_VDEK report with:
    - all the information about the customer from the original invoice (posted on step 1), 
    - VAT amount reported in <K_47> element with positive sign, 
    - <TypDokumentu> element will be marked as “WEW” (internal document).

P_54 and {P_55, P_56, P_57, P_58}

Whenyou report amount of input tax surplusto be returned to account designated by the taxpayer in P_54 element youmust also report one of the following fields:

  • P_55,
  • P_56,
  • P_57,
  • P_58.

Systemdoes not decide which one of these field you want to report together with P_54,select appropriately one of them and specify ‘1’ as value to have reportcorrectly fulfilled.

P_59

If you specify value for P_60, system will automaticallyreport P_59 in JPK_VDEK. You do not need to add this element and set ‘1’ valuefor it additionally to P_60 amount.


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
 
 
Customers
 
 
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.
 

How to obtain the Microsoft Dynamics AX updates files

This update is available for manual download and installation from the Microsoft Download Center.
 
 

Prerequisites

You must have one of the following products installed to apply this hotfix:

  • Microsoft Dynamics AX 2012 R3

Restart requirement

You must restart the Application Object Server (AOS) service after you apply the hotfix.