Poland: supplemented pack II for Standard Audit File VAT declaration with registers (JPK_V7M) 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 declaration with registers (JPK_V7M), here are further “JPK_VDEK”.

Microsoft Dynamics 365 Finance supports JPK_VDEK format. Please find details on the initial feature release in KB 4540232 and supplemented pack I for JPK_VDEK in KB 4552887.

This article is dedicated to implementation of changes in the JPK_VDEK solution to accommodate recent changes in the format (published on May 8, 2020), support reporting of overdue customers invoices in case when “Overdue debt VAT” Polish local feature is used and provide more usability and flexibility in master data setup for tax reporting purposes.

Overview

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

Dynamics 365 Finance version	Build number
10.0.12	10.0.496.0
10.0.11	10.0.464.10007
10.0.10	10.0.420.20012

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

ER configuration name	Type	Version
Standard Audit File (SAF-T)	Model	72
Standard Audit File model mapping	Model mapping	72.170
JPK_VDEK XML format (PL)	Format (exporting)	72.150

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.

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 Microsoft Dynamics Lifecycle Services (LCS), see Download Electronic reporting configurations from Lifecycle Services.

Import and use the latest version of Electronic messaging setup package from Shared asset library of LCS portal: PL JPK_VDEK EM setup v.2 KB4550662.zip.

This version introduces the following changes in the Electronic Messaging (EM) setup:

Additional fields descriptions are extended to support string 255.
P_68 and P_69 additional fields are excluded from the list of addition fields (their values will be filled in automatically when “Overdue debt VAT” Polish local feature is used).

Changes description

This section of the article describes details of the changes introduced by this hotfix to the JPK_VDEK implementation.

‘JPK_V7M’ XSD schema published on May 8, 2020

On May 8, 2020 the Ministry of Finance of Poland published new version for ‘JPK_V7M’ XSD schema.

This XSD version is supported in the current hotfix.

Changes in application-specific parameters setup

New version of “JPK_VDEK XML format (PL)” Electronic Reporting (ER) format contains changes in their structure which limits possibility to import application-specific parameters from the previous version of the format.

Description of changes by Lookup fields:

Lookup name in previous 68.135 version	Description of the change in 72.150 version
ImportSelector	No change
ProceduralMarkingsSelector	‘MR_T’ and ‘MR_UZ’ markers are moved to a new separate ‘SprzedazVAT_MarzaSelector’ Lookup field.
ServiceDeliverySelector	No change
DeclarationMarkersSelector	No change
ZakupVAT_MarzaSelector	No change
SalesDocumentTypesSelector	No change
PurchaseDocumentTypesSelector	No change
TaxBaseCorrectionSelector	Excluded

Reporting of overdue customers invoices

Starting from version 72.150 of “JPK_VDEK XML format (PL)” supports reporting of overdue customers invoices in case when “Overdue debt VAT” local Polish feature is used.

Business requirement

<P_68> element of the Declaration part must report (if procedure is applied by the company) amount of taxable base for “overdue” invoices in the reporting period (transactions posted to deduct VAT for not payed issued invoices during 150 days period after payment due date)
<P_69> element of the Declaration part must report (if procedure is applied by the company) amount of VAT for “overdue” invoices in the reporting period (transactions posted to deduct VAT for not payed issued invoices during 150 days period after payment due date)
If the procedure is applied by the company, “Overdue” invoices in the period in which due date (150 days), this transaction must be reported with “WEW” document type including, the information about the Customer from the original invoice and amount with “-“ negative sign.
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 from the original invoice and amount with “+“ positive sign.
If “overdue” and “payed overdue” transactions are in the same reporting period: it is allowed 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 Finance

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

Invoice is issued to a customer: tax transactions are posted; invoice is included to JPK > Ewidencja > SprzedazWiersz as usually, according to tax setup and markers setup.
If the invoice is not payed for 150 days period after payment due date, the company can apply the Overdue debt VAT periodic task (Accounts receivable > Periodic tasks > Overdue debt VAT). Tax transactions resulting this task will be reflected in JPK_VDEK report with:
- all the information about the customer from the original invoice (posted on step 1),
- amounts reported in the same K_* elements as in the original invoice but with negative sign,
- same markers will be applied as in the original invoice,
- <TypDokumentu> element will be marked as “WEW” (internal document),
- <KorektaPodstawyOpodt> marker will be applied.
Moreover, amounts (base amount and tax amount) from this invoice (internal document) will be included and reported in P_68 and P_69 elements of the declaration part of the report.
If for the invoice posted on step 1 and not payed for 150 days period after payment due date the company applied the Overdue debt VAT procedure (step 2), and the invoice was payed after that, the company must apply again ‘Overdue debt VAT’ periodic task in the period when the invoice was payed. Tax transactions resulting this task will be reflected in JPK_VDEK report with:
- all the information about the customer from the original invoice (posted on step 1),
- amounts reported in the same K_* elements as in the original invoice with positive sign,
- same markers will be applied as in the original invoice,
- <TypDokumentu> element will be marked as “WEW” (internal document),
- <KorektaPodstawyOpodt> marker will be applied.
Amounts (base amount and tax amount) from this invoice (internal document) will NOT be included and reported in P_68 and P_69 elements of the declaration part of the report.

(!) If step 2 and step 3 had place in the same reporting period, P_68 and P_69 elements of the declaration part of the report will not be affected.

More information

You can 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/northamerica/help/help/contactus

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.

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