Poland: Reporting in Polish VAT declaration (JPK-V7M) of invoices with mandatory split payment mechanism applied in Dynamics 365 Finance

Introduction

On July 4, 2019 the Act on Tax on Goods and Services, binding from September 1, 2019 introduces the obligation to report in an electronic document that consist of Jednolity Plik Kontrolny VAT (JPK_VAT) with the declaration (Jednolity Plik Kontrolny  VDEK – “JPK_VDEK”) – JPK-V7M.

Microsoft Dynamics 365 Finance supports JPK-V7M format. Find details on the initial feature release and further updates in the following KB articles:

This article is dedicated to changes in reporting of invoices with mandatory split payment mechanism applied in VAT declaration (JPK-V7M) according to changes introduced in scope of the “Mandatory split payment” and “Voluntary split payment” (https://support.microsoft.com/en-us/help/4584165) features for Poland.

Overview

The changes described in this article are supported in following or later versions of Finance:

Import and use the following versions of Electronic reporting configurations, which deliver changes described in this article:

Import the latest versions of these configurations. The version description usually includes the number of the Microsoft Knowledge Base (KB) article that explains the changes that were introduced in the configuration version. Use “Issue search” tool of the LCS portal to find the KB by the number.

Note: After all the ER configurations from the preceding table are imported, set the Default for model mapping option to Yes for “Standard Audit File model mapping” configuration.

For more information about how to download ER configurations from the Microsoft global repository, see Download ER configurations from the Global repository.

Changes description

Split payment (MPP) marker

“MPP” marker is introduced in JPK-V7M report for both sales and purchases registers.

If company does operations for which split payment procedure must be applied, “Split payment” feature must be used.

User doesn’t need to do any specific setup to get “MPP” reported in JPK-V7M when “Split payment” feature is used. The algorithm of “MPP” marker identification is the following:

• System provides a check of “Split payment” and “Voluntary split payment” parameters of the Customer transaction related to a sales invoice. If “Split payment” parameter is marked and “Voluntary split payment” parameter is not marked, related invoice will be reported with “MPP” marker.

• System provides a check of “Split payment” and “Voluntary split payment” parameters of the Vendor transaction related to a vendor invoice. If “Split payment” parameter is marked and “Voluntary split payment” parameter is not marked, related invoice will be reported with “MPP” marker.