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_VDEK format. Find details on the initial feature release and further updates in the following KB articles:
| KB number | Title |
|---|---|
| 4540232 | JPK_V7M replacing JPK_VAT (SAF VAT) from October 1, 2020 in Dynamics 365 Finance |
| 4552887 | supplemented pack I for Standard Audit File VAT declaration with registers (JPK_V7M) in Dynamics 365 Finance |
| 4575386 | VAT declaration with registers JPK-V7M (VDEK) in Excel format in Dynamics 365 Finance |
| 4579867 | VAT declaration with registers JPK-V7M (VDEK) unlock partial generation possibility in Dynamics 365 Finance |
| 4588744 | VAT declaration with registers JPK-V7M (VDEK) – mandatory split payment reporting in Dynamics 365 Finance |
This article is dedicated to implementation of changes in the JPK_V7M solution to support additionally retail-specific scenarios according to clarifications, published in Q&A section of the official "Tax portal" of the Ministry of Finance of Poland.
Overview
The changes described in this article are supported in following or later versions of Finance:
| Dynamics 365 Finance version | Build number |
|---|---|
| 10.0.13 | 10.0.569.30005 |
| 10.0.14 | 10.0.605.20003 |
| 10.0.15 | 10.0.644.10003 |
| 10.0.16 | 10.0.689 |
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 | 83 |
| Standard Audit File model mapping | Model mapping | 83.221 |
| JPK_V7M XML format (PL) | Format (exporting) | 83.169 |
| JPK-V7M Excel format (PL) | Format (exporting) | 83.169.42 |
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.
Import and use the latest version of Electronic messaging setup package from Shared asset library of LCS portal: PL JPK_VDEK EM setup.zip.
Hotfix Information
Report “RO” and “FP” document types for retail operations
Starting from version 83.169 of “JPK-V7M XML format (PL)” supports reporting of “RO” and “FP” document types for retail operations in case when “Supplementary invoices for retail sales for Poland” local Polish feature is used.
Business requirement
Basing on clarifications, published in Q&A section of the official "Tax portal" of the Ministry of Finance of Poland the following rules to report sales invoices for retail:
- All fiscal receipts printed and given to the customers must be aggregated and reported as document of "RO" type (summarized invoice). Sales to non-domestic customers must be excluded from aggregation and reported as normal invoice (with no Document type marker). Aggregation should be done for reporting period.
- Sales documents reported as "RO" (summarized invoice) are not subject for GTU markers.
- Domestic sales aggregated for reporting as "RO" taxable document must be additionally reported as separate taxable document of "FP" document type if customer requested an invoice for this sale.
- Invoices marked as "FP" document type must be excluded from totals in both "SprzedazCtrl" and all related P_* values of the declaration part.
- Sales documents reported as "FP" are subject for GTU markers.
Initial assumptions underlying the solution in the reporting of fiscal documents in JPK-V7M
- All the documents coming from POS are previously fiscalized.
- Information about fiscal receipts processed on POS is reflected correctly in the system data base tables:
-
- RetailTransactionTable
- RetailTransactionSalesTrans
- RetailTransactionTaxTrans
- In case when customer provided a VAT number for the fiscal receipt on POS, it is stored in RetailTransactionFiscalCustomer.SerializedData
- All the fiscal receipts and pre-aggregated fiscal documents posted via Retail statement, which must be aggregated for reporting purposes, are posted in Customer invoice journal of the system in “Fiscal document” or “Fiscal document converted to invoice” statuses.
- In case when an invoice was created on POS, it is correctly reflected in the RetailTransactionSupplementaryInvoice table.
- In case when a fiscal receipt was converted from fiscal document to an invoice (for non pre-aggregated fiscal documents only), it is reflected as “Fiscal document converted to invoice” status of invoice in Customer invoice journal of the system.
- Only posted retail transactions of “Sales” type are considered as retail-invoices for the purpose of reporting as “FP” document type.
- Specific scenarios like “gift-card” are out of scope of the current implementation.
Supported business user scenario in Finance
To report “RO” and “FP” document types for retail operations use parameters of the "Retail-specific sales marking" group of parameters of the Wygenerowanie JPK_V7M (EMGenerateJPKVDEKReportController_PL) executable class (Tax > Setup > Electronic messaging > Executable class settings):
- "Aggregate fiscal documents" check box activating "Criteria to collect customer invoices for aggregation ("RO" - summarized invoices)" records to include to collect and aggregate fiscal receipts to be reported as “RO” document type.
- "Report retail POS invoices" option to collect retail-invoices with “Invoice date” in the reporting period to report them as “FP” document type.
- "Report fiscal document converted to invoice" option to collect invoices from CustInvoiceJour table in "Fiscal document converted to invoice" statuses with “FiscalDocDate_PL” in the reporting period and report them as "FP“ document type.
“Aggregate fiscal documents“ parameter
By default, this check box is disabled. When "Aggregate fiscal documents" check box is marked, domestic invoices in "Fiscal document" or "Fiscal document converted to invoice" status with “Date of VAT register” in the reporting period are reported as aggregated one “RO” document for the reporting period (month or part of the reporting month). Define company-specific criteria of “Domestic” fiscal documents to be aggregated by using “Criteria to collect customer invoices for aggregation ("RO" - summarized invoices)”. When "Aggregate fiscal documents" check box is not marked, system does not aggregate any documents - they are reported as "standard" ones with no TypDokumentu applied - report works as it is before this change.
Aggregated “RO” document is included into the report with following header fields:
| Reporting tag | Value |
|---|---|
| KodKrajuNadaniaTIN | PL |
| NrKontrahenta | BRAK |
| NazwaKontrahenta | Sprzedaz paragonowa |
| DowodSprzedazy | ROyyyyMMdd |
| DataWystawienia | The last date of the reporting period |
| DataSprzedazy | The last date of the reporting period |
| TypDokumentu | RO |
“Report retail POS invoices” parameter
By default, this check box is disabled. When parameter is activated, system collects retail-invoices fulfilling the following criteria:
There must be a Retail-invoice (in RetailTransactionSupplementaryInvoice table) for such Retail transaction (in RetailTransactionTable table)
RetailTransactionTable.Type = RetailTransactionType::Sales
retailTransactionTable.entryStatus = RetailEntryStatus::Posted andretailTransactionTable.StatementId field value is not empty
“Invoice date” (RetailTransactionSupplementaryInvoice.InvoiceDate) is in the reporting period
Fields of the “Retail POS invoices” must be filled in as following:
| Reporting tag | Value |
|---|---|
| KodKrajuNadaniaTIN | PL |
| NrKontrahenta | “BRAK” or RetailTransactionFiscalCustomer.SerializedData |
| NazwaKontrahenta | Name of the customer from the Customer master data (RetailTransactionSupplementaryInvoice.AccountNum) or “BRAK” |
| DowodSprzedazy | RetailTransactionSupplementaryInvoice.InvoiceId |
| DataWystawienia | RetailTransactionSupplementaryInvoice.InvoiceDate |
| DataSprzedazy | RetailTransactionSalesTrans.TransDate |
| TypDokumentu | FP |
Fields of the SAFTTaxTransByReportingCode_PL table are filled in from the following data sources:
| Table name | Used field name |
|---|---|
| RetailTransactionTable | Type, EntryStatus, StatementId, Channel, Store, Terminal, TransactionId |
| RetailTransactionTaxTrans | TaxCode, TaxPercentage, TaxBaseAmount, Amount, IsExempt, Channel, StoreId, Terminal, TransactionId |
| RetailTransactionSupplementaryInvoice | InvoiceId, InvoiceDate, AccountNum, CustInvoiceJour, Channel, Store, Terminal, TransactionId |
| RetailTransactionSalesTrans | TaxGroup, TaxItemGroup, TransDate, Currency, Channel, Store, TerminalId, TransactionId |
| RetailTransactionFiscalCustomer | SerializedData, Channel, Store, Terminal, TransactionId |
"Report fiscal document converted to invoice" parameter
By default, this check box is disabled. When parameter is activated, system collects invoices from CustInvoiceJour table by using the same “Criteria to collect customer invoices for aggregation” defined for Domestic invoices for aggregation with following additional criteria:
CustInvoiceJour_PL.FiscalDocState_PL = “Fiscal document converted to invoice”
CustInvoiceJour_PL.FiscalDocDate_PL in the reporting period
These invoices are treated in the preprocessing as "standard" ones with only difference that their type is set to "FP".
When "Report fiscal document converted to invoice" parameter is disabled, this set of tax transactions and related Customer invoices are excluded from the set of transaction reported in "standard" way in case when they were aggregated and reported as “RO” document type.
More information
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Partners
https://mbs.microsoft.com/partnersource/resources/support/supportinformation/Global+Support+Contacts
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https://mbs.microsoft.com/customersource/northamerica/help/help/contactus
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