Version 3
of JPK_FA report introduces possibility of reporting invoices with different
document currency in the same file. For this purpose, “Currency”
parameter on the dialog form of “SAF VAT invoices (Poland)” report is
made optional. When user specifies in this parameter a currency, the report
will include only invoices with this currency, when user doesn’t specify any
currency in this field, report will be generated for all the invoices not
considering document currency of the invoices.
<P_14*> tags
According
to the requirements of the version 3 of JPK_FA report, when invoices is posted
in a currency which differs from “PLN”, <P_13*>, <P_14*> and
<P_15> tags must represent amounts in the invoice currency and new
<P_14*W> tags must represent related amounts in “PLN”. It is assumed that
“PLN” is defined as currency for the Sales tax codes used for transactions to
be included in to JPK_FA report. Basing on this assumption, for invoices which
document currency differs from the currency setup in Sales tax codes used in
the tax transaction(s) of this document, system reports additionally
<P_14*W> tags with amount in sales tax code currency (as it is assumed to
be “PLN”).
<P_18A> tag
KB #4339927
(“A country specific update for Poland for Split payments in Dynamics 365 for
Finance and Operations”) introduces possibility to setup Methods of payments
in Account receivable module as “Split payment”.
According
to the requirements of the version 3 of JPK_FA report, < P_18A>
tag for an invoice must be reported as “true” when split payment
mechanism was applied for this invoice. To define if split payment mechanism
was applied to invoice, system checks “Split payment” parameter of the Method
of payment which was used during the invoice posting and reflected in the
corresponding customer transaction (in CustTrans table). It is important to
keep setup of “Split payment” parameter of Methods of payments stable to
guaranty correct reporting.
<P_22> tag
<P_22>
tag will be reported with “true” value according to setup of Sales
tax codes in “ItemType_LOOKUP” for Result = “Transport”
in Application specific parameters of “VAT Invoices (PL)” format.
<P_106E_3> and <P_106E_3A>
tags
According
to the requirements of JPK_FA report < P_106E_3> tag must report “true”
in the case of delivery of second-hand goods, works of art, collectors' items
and antiques, taxable base of which is in accordance with art. 120 paragraph 4th
and 5th. When <P_106E_3>
tag is reported with “true” value, <P_106E_3A> tag must represent related
value(s):
|
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.
|
<Zamowienie> and
<ZamowienieCtrl> nodes
According
to the requirements of version 3 of JPK_FA report <Zamowienie>
node must represent orders or contracts referred to in art. 106f paragraph 1
item 4 of the Act (for advance invoices) in the currency in which the advance
invoice was issued (Zamówienia lub umowy, o których mowa w art. 106f ust. 1 pkt
4 ustawy (dla faktur zaliczkowych) w walucie, w której wystawiono fakturę
zaliczkową).
To complete
this requirement system collects information through the data base by the lines
of Sales orders (SO) and Free text invoices (FTI) which are
linked to the advance invoices included to the report are provide the following
information from them:
|
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).
|
In respect
to the values reported for the lines of SO or FTI, <WartoscZamowienia>
tag value of <Zamowienie> node is calculated as sum by all the document
lines of calculated values of tax base amount and calculated values of tax
amount (P_11NettoZ + P_11VatZ).
<WartoscZamowien>
tag value of <ZamowienieCtrl> node is calculated as sum of <WartoscZamowienia>
tag values by all the documents reported in <Zamowienie> node.