Executing SAF-T (JPK) File Export

Polish Localization allows you to prepare JPK_VAT, JPK_KR, JPK_FA, JPK_MAG and JPK_WB files in .xml format. Files to be sent to the Tax Office should be generated as required within an external system i.e. (packed, encoded, signed with an electronic signature).

Generating a JPK_VAT File

Compared to other versions of SAF-T, SAF-T VAT with the Declaration has a data structure that stores the declaration data and reported amounts. This structure contains header information, as well as lines corresponding to specific records of the SAF-T VAT with the Declaration section and summaries of amounts in the Purchase and Sales Records section. Starting with the settlement for January 2022, new file structures and new designations are in effect for distance intra-Community sales of goods and the provision of certain services (WSTO_EE), the supply of goods by a taxpayer who facilitates this supply (IED). In the case of adjustments for bad debt relief (art. 89a (1) and (4) of the Value Added Tax Law), the records should include the date of expiration of the payment deadline or the date of payment.

To create a JPK_VAT file for a selected period (until September 30, 2020):

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter SAF-T Export, and then select a related link.

  2. On the Export SAF-T page that opens, select a line that represents the JPK_VAT area. Next, on the ribbon, select the Export SAF-T action.

  3. On the SAF-T Export Parameters page, enter appropriate values in the following fields:

    • Starting Date – Specify a starting date for the period for which the file is generated (based on the VAT settlement date).

    • End Date – Specify an end date for the period for which the file is generated (based on the VAT settlement date).

    • Purpose of Submission – Enter 0, if you want to submit the JPK_VAT file for the first time.

    • File Name - Specify a name for the generated file.

  4. Then, enter the element values set for a specific area. For the JPK_VAT, the following values are used by default:

    • K_36 - Enter the amount from field 36 of the VAT-7 declaration.

    • K_37 - Enter the amount from field 37 of the VAT-7 declaration.

    • K_38 - Enter the amount from field 38 of the VAT-7 declaration.

    • K_39 - Enter the amount from field 39 of the VAT-7 declaration.

    • K_48 - Enter the amount from field 47 of the VAT-7 declaration.

    • K_48 - Enter the amount from field 48 of the VAT-7 declaration.

    • K_49 - Enter the amount from field 49 of the VAT-7 declaration.

    • K_50 - Enter the amount from field 50 of the VAT-7 declaration.

  5. After you confirm the selection with OK, the app creates a file with the name. Then, the file is sent from the application.

Generating a JPK_FA File

To generate a JPK_FA file for a selected period:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter SAF-T Export, and then choose a related link.
  2. On the SAF-T Export page select a line with the JPK_FA area. Next, on the ribbon, select the Export SAF-T action.
  3. On the Export Parameters page enter the values as required in the fields:
Field Description
Starting Date Select a starting date for the period for which the file is generated (based on the Date Type).
Ending Date Select a starting date for the period for which the file is generated (based on the Date Type).
Purpose of Submission Enter 1, if you want to submit the JPK_FA file for the first time.
File Name Specify the location where generated files is to be stored.
  1. Enter the element values set for a specific area. For the JPK_FA, the following values are used by default:
Field Description
Currency Code The ALL option is set by default (starting from the JPK_FA (3) version, one file is generated for all currencies. Optionally, in this field, you can select the currency of sales documents, the data of which are to be transferred to the JPK_FA file generated. If the JPK_FA file is generated for invoices in local currency (PLN), select the PLN code from the list of options. Invoices will be generated if the Currency Code field is empty.
Data Type Specify the type for the date that will be used to filter the data for the file (i.e. the period defined by the dates entered in the Starting Date and Ending Date fields), the following options are available:
VAT Settlement Date,
Posting Date,
Document Receipt/Sales Date/ Data wpływu dokumentu/sprzedaży,
Document Date
Document No. Type Specify the numbering type to be used in the JPK_FA file data. This field should include a subsequent invoice number assigned within one or more numbering series. The number should be a unique invoice identifier. If accounting books are kept by an accounting agency, the number of a sales invoice issued by the business entity is typically entered as an external document number. The following options are available in this field:
Document No,
External Document No.
Vendor No. By default, the ALL, option is set; optionally you can select one customer to create a file containing sales documents posted in a specific period for a selected customer.
VAT Base Rate/Podstawowa stawka VAT Specify the current % of the base VAT rate or enter more than one rate to set up a filter, e.g. 22|23.
Reduced VAT Rate Filter (1)/Obniżona stawka VAT (1) Specify the current % of the first VAT rate or enter more than one rate to set up a filter, e.g. 7|8.
VAT Base Rate (2)/Podstawowa stawka VAT (2) Specify the current percentage of the base VAT rate or enter more than one rate to set up a filter.
Reduced VAT Rate Filter (3)/Obniżona stawka VAT (3) This is an additional field. Specify the current percentage of the base VAT rate or enter more than one rate to set up a filter. Specify the current percentage of the base VAT rate or enter more than one rate to set up a filter.
Reduced VAT Rate Filter (4)/Obniżona stawka VAT (4) This is an additional field. Specify the current percentage of the base VAT rate or enter more than one rate to set up a filter.
  1. After you confirm the settings by clicking OK, the file will be saved in a selected location.

Generating a JPK_KR File

To generate a JPK_KR file for a selected period:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter SAF-T Export, and then choose a related link.

  2. On the Export SAF-T page that opens, select a line that represents the JPK_KR area. Next, on the ribbon, select the Export SAF-T action.

  3. On the SAF-T Export Parameters page, enter appropriate values in the following fields:

    • Starting Date – Specify a starting date for the period for which the file is generated (based on the posting date).

    • End Date – Specify an end date for the period for which the file is generated (based on the posting date).

    • Purpose of Submission – Enter 1, if you want to submit the JPK_KR file for a period for the first time.

    • File Name - Specify a name for the generated file.

  4. Then, enter the element values set for a specific area. For the JPK_KR, the following values are used by default:

    • Show Customer/Vendor Entries/Pokaż zapisy nabywcy/dostawcy– Specify, if the file is to include entries from customer and vendor ledgers. The field contains the Yes and No options.

  5. After you confirm the selection with OK, the app creates a file with the name. Then the file is sent from the app.

Generating a JPK_WB File

To generate a JPK_WB file for a selected period:

  1. Choose the Lightbulb that opens the Tell Me feature, enter SAF-T Export, and then choose a related link.

  2. On the Export SAF-T page that opens, select a line that represents the JPK_WB area. Next, on the ribbon, select the Export SAF-T action.

  3. On the SAF-T Export Parameters, enter appropriate values in the following fields:

    • Starting Date – Specify a starting date for the period for which the file is generated (based on the posting date).

    • End Date – Specify an end date for the period for which the file is generated (based on the posting date).

    • Purpose of Submission – Enter 1, if you want to submit the JPK_WB file for a period for the first time.

    • File Name - Specify a name for the generated file.

  4. Then, enter the element values set for a specific area. For the JPK_WB, the following values are used by default:

    • Bank Account Code/Kod konta bankowego – Select a bank account, the data and entries of which will be used to generate the JPK_WB file.

  5. After you confirm the selection with OK, the app creates a file with the name. Then the file is sent from the app.

Generating a JPK_MAG File

To generate a JPK_MAG file for a selected period:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter SAF-T Export, and then choose a related link.

  2. On the Export SAF-T page that opens, select a line that represents the JPK_MAG area. Next, on the ribbon, select the Export SAF-T action.

  3. On the SAF-T Export Parameters, enter appropriate values in the following fields:

    • Starting Date – Specify a starting date for the period for which the file is generated (based on the posting date).

    • End Date – Specify an end date for the period for which the file is generated (based on the posting date).

    • Purpose of Submission – Enter 1, if you want to submit the JPK_MAG file for a period for the first time.

    • File Name - Specify a name for the generated file.

  4. Fill in the values of the elements defined for the area. For the JPK_MAG, the following values are used by default:

    • Kod lokalizacji/Location Code – Specify a location with warehouse entries of the type selected below that will be used to generate the JPK_MAG file,

    • Typ dokumentu/Document Type – Specify the type of warehouse documents the data and entries of which will be used to generate the JPK_MAG file. The following options are available in this field:

    • All,

    • Goods Receipt/PZ

    • Goods Delivery/WZ

    • Goods Issue/RW

    • Inter-Warehouse Transfer/MM.

  5. After you confirm the selection with OK, the app creates a file with the name. Then the file is sent from the app.

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.

To generate a JPK_VAT file for a selected period:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter SAF-T Export, and then select a related link.

  2. On the VAT Periods page, select the line with the period for which you want to create a JPK_VAT file.

  3. Before you can create a JPK VAT file , you must select the Close Period action on the ribbon on VAT Periods page. The actions blocks the option to post transactions that affect VAT entries in the period.

  4. On the VAT Periods page, choose the New SAF-T VAT action.

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 in 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 standard Calc. and Post VAT Settlement function is not compatible with the features provided within Polish Localization for VAT entries. Specific operations such as changing the VAT Settlement Date field value, using the Postponed VAT feature are not supported within the standard VAT return functionality that is available in Polish Localization W1.

A New Structure of the JPK_VAT File with the Declaration

Compared to the previous version of the SAFT VAT with Declaration functionality, a new data structure has been created to store the SAFT VAT data and reported amounts. The data structure contains header information, as well as lines corresponding to the specific items in the VAT declaration/return part and the total amounts in the VAT sales and purchase record part in the JPK_VAT file.

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 the ability to edit 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: Person or Company fill in the fields as required. Some fields are filled in with the data copied from the Company Information page.

The data from the Gov. 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.

Creating a JPK_VAT file with the Declaration

To create the JPK_VAT file with the declaration:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter SAF-T Export, and then select a related link.

  2. 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.

  3. 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 page that contains the entries for the period.

  1. Verify the value in the Purpose of Declaration field. By default, the system assigns First Submission and then Correction. You cannot create a correction if the JPK_VAT file has not been exported with First Submission.
Note

The Sales Doc. Aggregation Type field specifies which number assigned to the document is to be used to sum up the entries. On the SAF-T File Setup page, you can select a default option that will be set when the SAF-T page is opened: Document No. or External Document No.; the option can be also selected on the page. You can also select the option manually on the page. If in the Purpose of Declaration field, the Correction option is selected, the Correction Type field will also be available. For more information, see Correcting a SAF-T VAT file. Other required values include taxpayer data which is automatically assigned on the basis of the Gov. Reporting Setup page.

  1. 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 and P_53 (P_62) elements that have been calculated as a difference of the VAT sales and VAT purchase tax amounts.

  2. Fill the lines that are displayed in bold manually. If you fill in the lines, the value of which affects other calculated elements, run the Calculate or Calculate & Suggest action again. This will update the calculation results (for example, the K_44 element affects the value of the PodatekNaliczony element.) 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 value in this field is taken from the last declaration exported for the previous period in the P_62 field (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.

  1. After entering and verifying the data, select the Approve action. The system changes the status of the JPK_VAT file to Approved and creates the corresponding entries in the SAF-T VAT Entries window which can be viewed from the JPK_VAT card. The approved document cannot be edited.

  2. 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 VAT with the 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:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter VAT Period, and then select a related link.

  2. Select an appropriate period, and then choose the Reopen Period action. This allows you to perform postings and change VAT attributes in transactions for this period.

  3. After you finish posting, close the VAT period. During this action, a new JPK_VAT file will be automatically created which will enable you to submit the JPK_VAT file as Correction with the Open status. Such a document should be reprocessed in the same way as the JPK_VAT file which is submitted as First 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.

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 value 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.