Generating a JPK_VAT file with the Declaration
Compared to previous JPK file versions, the JPK_VAT file with the declaration has a data structure that stores data used for VAT declarations/returns and reported amounts. The data structure contains header information and the lines that correspond to the specific lines in the VAT return (declaration) part and the total amounts in the VAT sales and purchase record part in the JPK_VAT file.
Starting with VAT settlements for January 2022, new file structures and designations apply to intra-community distance sales of goods and certain service provisions (WSTO_EE), as well as to supplies of goods made by taxpayers who facilitate such transactions (IED). For corrections related to bad debt relief (Art. 89a sec. 1 and 4 of the VAT Act), the record must include either the payment due date or the actual payment date.
Generating a JPK_VAT file for a Selected Period
To generate a JPK_VAT file for a selected period:
Choose
icon, enter VAT Periods, and then select a related link.On the VAT Periods page, select the line with the period for which you want to create a JPK_VAT file.
On the VAT Periods page, before generating the file, first select the Close Period field. This will block the option to post transactions that affect VAT entries in the period.
On the VAT Periods page, select the New SAF-T VAT field.
Note
From this view, you can also select the JPK_VAT files that you have already created by selecting the SAF-T VAT action, and also run the VAT application worksheet that contains the entries for the period.
Elements for the JPK_VAT file with the Declaration
The new application structure that describes individual entries in the JPK VAT file, including the part of purchase and sales records and the VAT declaration part is the SAF-T Element table. The data required is generated when the solution is implemented into the client's environment. By defining the settings on the SAF-T Elements page, you can prepare different variants for different JPK_VAT file versions (e.g. version 1, version V1-2E). The SAF-T VAT Elements page opens on the current version of a JPK_VAT file that is determined by default on the basis on the starting date of the version’s validity.
Important
The Calculate and Post VAT Settlement VAT feature that is available as part of the Business Central version W1 is not compatible with the Polish Localization functionalities that support the processing of VAT entries. Compatibility problems occur when:
- in Polish Localization specific operations, such as changing the date in the VAT Settlement Date field, or operations used within the Postponed VAT functionality are used for VAT processing. For such entries, the VAT statement that is available in the Business Central W1 version does not work correctly;
- VAT entries are closed by the standard script in the Calculate and Post VAT Settlement function. In this case, it is impossible to change the VAT attributes and VAT settlement date in VAT entries. Such changes may be required in order to correct historical VAT entries and to report the correction of the SAF-T VAT with declaration.
Therefore, the Calculate and Post VAT Settlement action available as part of the standard Business Central W1 functionality has been blocked in Polish Localization, and it is not recommended to use it.
Instead, a new functionality has been prepared that allows VAT reclassification at the end of the month based on the generated VAT declaration. For more information, see VAT Reclassification at the End of the Month.
A New Structure of the JPK_VAT File with the Declaration
Compared to the previous version of the SAF-T VAT with declaration functionality, a new data structure has been created to store the SAF-T VAT data and reported amounts. The data structure contains header information and the lines that correspond to the specific lines in the JPK VAT file in the VAT return (declaration) part and the total amounts in the VAT sales and purchase part.
The Status field with options has been added to the header part:
- Open - Specifies that the JPK VAT file is being created.
- Approved - Specifies that editing is blocked.
- Exported - Specifies that the XML file has been exported.
Note
In the Gov. Reporting Setup window, select the relevant option to specify the type of a taxpayer for whom the JPK_VAT files with the declaration are to be generated. Depending on the selected option: Company or Person, fill in the appropriate fields. Some fields are filled in with the data copied from the Company Information page.
The data from theGov. Reporting Setup page is entered into the JPK VAT header and presented accordingly on the Company Information or Person Information FastTabs. The data from these FastTabs on the SAF-T VAT card is filled respectively with the data in the OsobaNiefizyczna or OsobaFizyczna element in the XML file.
As of February 01, 2026, the invoice identification number assigned in the National System of e-Invoices (KSeF) or an appropriate designation specifying the reason for a NSeI missing number must be provided in the JPK_VAT with declaration schema. For details on how to enter and change a NSeI number or designation of the reason for a missing NSeI number, please read Entering a NSeI Number or Designations Indicating the Missing NSeI Number.
Creating the SAF-T with the Declaration
To create the JPK_VAT file with the declaration:
Choose the
icon, enter SAF-T Export, and then select a related link.On the VAT Periods page, select the period for which you want to create a JPK_VAT file. Before you can create a JPK_VAT file, you must select the Close Period action on the ribbon. The actions blocks the option to post transactions that affect VAT entries in the period.
On the VAT Periods page, select the New SAF-T VAT field.
Note
From this view, you can also select the SAF-T VAT/JPK_VAT files that you have already created by selecting the SAF-T VAT action, and also open the VAT Application Worksheet that contains the entries for the period.
- Verify the value in the Purpose of Declaration field. By default, the first JPK VAT files created in a given period is assigned the First Time Submission as the declaration purpose, and subsequent ones Correction. It is not possible to create a correction in a given period without first exporting a JPK VAT with First Time Submission as a declaration purpose.
Note
The Sales Doc. Aggregation Type* option determines which number assigned to the document is to be used as a criterion for aggregation. On the NSeI Setup FastTab, you can select the default option to be inserted when opening the SAF-T window, and it can be either Document No. or External Document No. You can also select it manually on the page. If in the Purpose of Declaration field, the Correction is selected, the Correction Type field will also be available. For more information, see Correcting a SAF-T VAT with Declaration.
Other required values are taxpayer data, which are assigned automatically from the Gov. Reporting Setup page.
Then, select Calculate action to calculate the value in the Value column in the VAT Sales & Purchase and VAT Declaration parts (if a declaration is submitted in a given month). The Calculate & Suggest action not only calculates values for selected lines, but also suggests the values for the P_39, P_51 i P_53 (P_62) elements that have been calculated as a difference of the VAT sales and VAT purchase tax amounts.
Complete the lines in bold manually. If you complete the fields the values of which affect other calculated fields, run the Calculate or Calculate & Suggest action again to update the calculation (for example, the K_44 element affects the value of the PodatekNaliczony field). In addition to calculating the value from VAT entries, the Calculate and Suggest action also suggests some amounts in the fields that can be filled in by the user, and result from previously completed data. This applies to the fields in the declaration part P_51, P_53, P_62, P_68 and P_69.
Note
Pay special attention to element P_39 - Wysokość nadwyżki podatku naliczonego nad należnym z poprzedniej deklaracji/Excess VAT amount compared to the VAT due on the previous declaration. The P_39 field value is entered from the last declaration exported for the previous period in the P_62 field(S) (Wysokość nadwyżki podatku naliczonego nad należnym do przeniesienia na następny okres rozliczeniowy/The excess amount of the input tax over output tax to be transferred to the next tax period). If the last declaration has not been exported, you must fill in this value manually. If you do not want the value of the P_39 element to be taken from the previous declaration, choose Do Not Copy Data from Prev. Decl. on the SAF-T Setup page.
After entering and verifying the data, select the Approve action. The system changes the status of the JPK_VAT file to Approved and creates corresponding entries on the SAF-T VAT Entries page which can be viewed from the JPK_VAT card. The approved document cannot be edited.
For the approved document, select the Generate Test File action, which creates an XML file for preview purposes. The Export SAF-T action generates and saves the XML file to the disk, changes the status to the Exported, and creates an entry on the SAF-T Register page.
VAT Declaration - Quarterly
To ensure that calculations for the VAT declaration part are correct, the VAT sales and VAT purchase tax amounts due for the period be calculated first. For example, if to calculate the VAT declaration part for the last month of the quarter, create a SAF-T VAT document with a VAT sales and purchase entry for the first and the second month of the quarter (SAF-T VAT line calculation details have to be created).
Correcting a SAF-T with Declaration
In order to post transactions that affect the VAT settlement in the period for which we have already submitted JPK VAT and create a correction JPK_VAT:
Choose the
icon, enter VAT Periods, and then select a related link.Select an appropriate period, and then choose the Reopen Period action. This enables posting the transactions made in the selected period.
After all transactions are posted, close the VAT period again. During this action, a new JPK_VAT file will be automatically created with the purpose of submitting Correction with the Open status. Reprocess the document in the same way as for the JPK_VAT file with First Time Submission.
If in the Purpose of Declaration field, the Correction is selected, the Correction Type field will also be available. By default, the Both option is selected, which means that both VAT return and VAT sales and purchase register parts are corrected (i.e. VAT Declaration, VAT Sales and Purchase parts). If only the VAT sales and purchase data is corrected and the correction is approved, the option is set as VAT Sales and Purchase whereas if only the VAT declaration data is corrected, the option is set as VAT Declaration.
To see why the system has approved the correction type and which user changed the correction type and when, select the AssistEdit button in the Correction Type field.
Note
You can change the submission purpose for the JPK_VAT file from the Correction to the First Submission option. This may be required when the user has exported the JPK_VAT file, but the user has not sent the file to the Ministry of Finance.
Displaying the Components of JPK VAT Calculation
On the SAF-T VAT page on the VAT Sales & Purchase FastTab, you can display the calculation details of the values for the JPK VAT file.
To display the components of the calculation of the JPK VAT values on the SAF-T page, select the Value field in the line the details of which you want to view. The SAF-T VAT Value Calc. Details page opens.
To display VAT entries for a single calculation component on the SAF-T VAT Value Calc. Details, select the Amount field in the line the details of which you want to view. The VAT Entries page opens.