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JPK_V7 – new rules


by Przemysław Trzaska

6 July 2021


On 1 July 2021, a regulation amending the rules on Standard Audit Files for Tax with VAT return (JPK_V7) came into force. The new rules will apply to accounts for July, while accounts for June 2021 will still be covered by the current rules.


Among other things, the introduced changes include:

  • clarification of the rules for applying individual GTU codes;
  • principles of including simplified invoices in records;
  • new rules for applying the symbols "MPP" and "TP" in SAF-T files;
  • replacement of symbols "SW" and "EE" with one common designation "WSTO_EE";
  • the introduction of the designation "IED (Interfejs Elektroniczny Dostawca, meaning Electronic Delivery Interface);
  • in the case of adjustments relating to the so-called "bad debt relief", the amended regulation introduces an obligation to disclose in the records the date of expiry of the payment deadline or the date on which the payment was made.


Additional transitional provisions

In the case of changes affecting the structure of the SAF-T file, additional transitional provisions were introduced. The entry info force of some changes including:

  • obligation to mark Business-to-Consumer (B2C) transactions;
  • obligation to provide additional information regarding adjustments for bad debt relief;
    will be delayed until 1 January 2022.


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Aleksandra Majnusz

Tax adviser (Poland)

Associate Partner

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