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 365 Finance

<KodFormularza> element, “KodSystemowy” attribute

The value was changed to “JPK_FA (3)”.

<WariantFormularza> element

The value was changed to “3”.

<DataOd> and <DataDo> elements

The type was changed from “etd:TData” to “tns:TData”.

<DomyślnyKodWaluty> element

This element was removed.

<KodUrzedu> element

The following description was added:

“ Kod urzędu skarbowego, właściwy dla podatnika przekazującego JPK_FA ”

(“The code of the tax authority competent for a taxpayer that submits a JPK_FA”)

<IdentyfikatorPodmiotu> element

The type was changed from “etd:TidentyfikatorOsobyNiefizycznej” to “etd:TIdentyfikatorOsobyNiefizycznej1”.

<AdresPodmiotu> element

The type was changed from “etd:TadresPolski” to “etd:TAdresPolski1”.

<AdresPodmiotu2> element

This new element of the new “etd:TadresZagraniczny” type was added. This element must be reported instead of the <AdresPodmiotu> element if the taxpayer who submits a JPK_FA is located outside Poland.

“Typ” attribute

This attribute is excluded from the report.

<Faktura> element

The description was changed:

” Wartości sprzedaży i kwoty podatku wypełnia się w walucie, w której wystawiono fakturę, z wyjątkiem pól, w których kwoty podatku zostały przeliczone zgodnie z art. 31a w związku z art. 106e ust. 11 ustawy ”

(“The sale price and the tax amount shall be filled in the currency in which the invoice is issued, except for the fields in which the tax amounts have been recalculated in accordance with article 31A in connection with article 106e of paragraph 11 of the Law”)

<KodWaluty> element

This new element of the “kck:currCode_Type” type was added.

<P_1> and <P_6> elements

The type was changed from “etd:TData” to “tns:TDataT”.

<P_4B>, <P_5B>, <P_13_x>, <P_14_x>, and <P_15> elements

The description was changed.

<P_14_1W>, <P_14_2W>, <P_14_3W>, and <P_14_4W> elements

These new elements were added for invoices that were issued in foreign currencies. These elements are intended for tax amounts on the sum of the net sales value. The amounts are converted in accordance with Article 31a, per art. 106e, paragraph 11 of the act.

<P_14_5> element

This element is excluded from the report.

<P_18A> element

This new element is a marker of the split payment mechanism.

<P_22> element

This new element is an intracommunity marker for the delivery of a new means of transport.

<P_106E_3> element

This element was changed from optional to required.

<ZALZaplata> and <ZALPodatek> elements

These elements are excluded from the report.

<NrFaZaliczkowej> element

This new element was added to report the number of previous advance invoices.

<StawkiPodatku> element

This element is excluded from the report.

“ Typ” attribute

This attribute is excluded from the report.

<FaturaWiersz> element

The description was changed:

“ Szczegółowe pozycje faktur w walucie, w której wystawiono fakturę ”

(“Detailed invoice records in the currency in which the invoice is issued”)

<P_2AZ> element

This new element was added for the invoice number that the order or contract is related to. This invoice number is that same as the invoice number in the P_2A field.

<WartoscZamowienia> element

This new element was added for the value of the order or contract, including the tax amount.

<ZamowienieWiersz> element

This new element was added for the detailed order or contract items in the currency that the advance invoice was issued in.

<P_7Z> element

This new element was added for the name (type) of the goods or service.

<P_8AZ> element

This new element was added for the measure of the ordered goods or the scope of the service.

<P_8BZ> element

This new element was added for the quantity of the ordered goods or the scope of the service.

<P_9AZ> element

This new element was added for the net unit price.

<P_11NettoZ> element

This new element was added for the value of the ordered goods or services, excluding the tax amount.

<P_11VatZ> element

This new element was added for the tax amount on the ordered goods or services.

<P_12Z> element

This new element was added for the tax rate.

<LiczbaZamowien> element

This new element was added for the number of orders or contracts in ”Zamowienie“ section of the report.

<WartoscZamowien> element

This new element was added for the total value of the <WartoscZamowienia> column in ”Zamowienie“ section during the reporting period.

Version of Finance and Operations

Build number

10.0.6

10.0.234.30021

10.0.7

10.0.283.20017

10.0.8

10.0.319.10013

10.0.9

10.0.375.0

ER configuration name

Configuration type

Version

Standard Audit File (SAF-T)

Model

48

Standard Audit File model mapping

Model mapping

48.105

SAF Poland

Parent format (exporting)

48.36

VAT Invoices (PL)

Format (exporting)

48.36.58

Name

Short description En.

Short description Pl.

Description En.

Description Pl.

TaxFree_LOOKUP

Tax free

Tax free

Non-taxable transactions for the supply of goods and services outside the country; exempt from taxation.

Niepodlegające opodatkowaniu-transakcje dostawy towarów oraz świadczenia usług poza terytorium kraju; zwolnione z opodatkowania.

TaxExemptReason_LOOKUP

Tax exempt reason

Przyczyna lub podstawa zwolnienia z podatku lub jego zmniejszenia

In the case of delivery of goods or provision of services exempt from tax pursuant to art. 43 paragraph 1, art. 113 section 1 and 9 or provisions issued on the basis of art. 82 paragraph 3

W przypadku dostawy towarów lub świadczenia usług zwolnionych od podatku na podstawie art. 43 ust. 1, art. 113 ust. 1 i 9 albo przepisów wydanych na podstawie art. 82 ust. 3

ItemType_LOOKUP

Type of item

Rodzaj przedmiotu

Delivery of second-hand goods, works of art, collectors' items and antiques, for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin; 

New means of transport is the subject of Intra-Community supply.

Dostawy towarów używanych, dzieł sztuki, przedmiotów kolekcjonerskich i antyków, dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża; 

W przypadku gdy przedmiotem wewnątrzwspólnotowej dostawy są nowe środki transportu.

Name

Description (En)

Description (Pl)

Setup

P_19A

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

Specify “Tax exempt code” description of which will be reported in <P_19A> tag. If there are several such tax exempt codes you can add several lines.

P_19B

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

Specify “Tax exempt code” description of which will be reported in <P_19B> tag. If there are several such tax exempt codes you can add several lines.

P_19C

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

Specify “Tax exempt code” description of which will be reported in <P_19C> tag. If there are several such tax exempt codes you can add several lines.

Empty

Empty

Pusty

Specify *Not blank* in “Tax Exempt code” field. This value must be setup after all the tax-exempt codes. At least this value must be mandatory specified for this Lookup.

Empty

Empty

Pusty

Specify *Blank* in “Tax Exempt code” field. This value must be the last in the list of values. At least this value must be mandatory specified for this Lookup.

Name

Description (En)

Description (Pl)

Setup

SecondHandGoods

Deliveries of second-hand goods for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin

Dostawy towarów używanych dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża

Specify “Sales tax codes” which are used for transaction related to second-hand goods. With this setup for an invoice with tax transaction by the specified tax code “procedura marży - towary używane” will be reported in <P_106E_3A> tag.

ArtWorks

Deliveries of works of art for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin

Dostawy dzieł sztuk dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża

Specify “Sales tax codes” which are used for transaction related to works of art. With this setup for an invoice with tax transaction by the specified tax code “procedura marży - dzieła sztuki” will be reported in <P_106E_3A> tag.

CollectorAntiques

Deliveries of collectors' items and antiques, for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin

Dostawy przedmiotów kolekcjonerskich i antyków, dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża

Specify “Sales tax codes” which are used for transaction related to collectors' items and antiques. With this setup for an invoice with tax transaction by the specified tax code “procedura marży - przedmioty kolekcjonerskie i antyki” will be reported in <P_106E_3A> tag.

Transport

Intra-Community delivery of new means of transport

Wewnątrzwspólnotowa dostawa nowych środków transportu

Specify “Sales tax codes” which are used for transaction related to Intra-Community delivery of new means of transport. With this setup for an invoice with tax transaction by the specified tax code <P_22> tag will be reported with “true” value.

Other

Other

Inne

Specify *Not blank* in “Sales tax code” field. This value must be the last in the list of values. At least this value must be mandatory specified for this Lookup.

Value of <P_106E_3A> tag

Description (Pl)

Description (En)

How F&O will distinguish

procedura marży - towary używane

Dostawy towarów używanych dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża

Deliveries of second-hand goods for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin

According to setup of Sales tax codes in “ItemType_LOOKU” for Result = “SecondHandGoods” in Application specific parameters of “VAT Invoices (PL)” format.

procedura marży - dzieła sztuki

Dostawy dzieł sztuki, przedmiotów kolekcjonerskich i antyków, dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża

Deliveries of works of art for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin

According to setup of Sales tax codes in “ItemType_LOOKU” for Result = “ArtWorks” in Application specific parameters of “VAT Invoices (PL)” format.

procedura marży - przedmioty kolekcjonerskie i antyki

Dostawy przedmiotów kolekcjonerskich i antyków, dla których podstawę opodatkowania stanowi zgodnie z art. 120 ust. 4 i 5 marża

Deliveries of collectors' items and antiques, for which the tax base is constituted in accordance with art. 120 paragraph 4th and 5th margin

According to setup of Sales tax codes in “ItemType_LOOKU” for Result = “CollectorAntiques” in Application specific parameters of “VAT Invoices (PL)” format.

Tag name

Tag description (Pl)

Tag description (En)

How F&O collects information

P_7Z

Nazwa (rodzaj) towaru lub usługi

Name (type) of the good or service

Value stored in line of SO or FTI in F&O data base

P_8AZ

Miara zamówionego towaru lub zakres usługi

Unit of measure of the ordered goods or scope of the service

UOM value stored in line of SO or FTI in F&O data base. ("usługa" when empty)

P_8BZ

Ilość zamówionego towaru lub zakres usługi

Quantity of ordered goods or scope of service

Value of quantity stored in line of SO or FTI in F&O data base.

P_9AZ

Cena jednostkowa netto

Net unit price

Value of price stored in line of SO or FTI in F&O data base.

P_11NettoZ

Wartość zamówionego towaru lub usługi bez kwoty podatku

Value of the ordered goods or services without the amount of tax

Calculated value of tax base amount by the line of SO or FTI basing on quantity stored in the line (P_8BZ).

P_11VatZ

Kwota podatku od zamówionego towaru lub usługi

Tax amount on ordered goods or services

Calculated value of tax amount by the line of SO or FTI basing on quantity stored in the line (P_8BZ).

P_12Z

Stawka podatku

Tax rate

Calculated value tax rate based on tax setup in the line of SO or FTI (Sales tax group and Item sales tax group).