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.