JPK_FA Area Elements Setup

For deliveries of goods or services that are exempt from tax as set in art. 43 item 1, art. 113 item 1 and 9 and other regulations based on art. 82 item 3, it is required to indicate a regulation or order based on the Act, the taxpayer invokes to be exempt from tax payment, indicate a provision of directive 2006/112/WE based on which this delivery of goods or services can be deemed exempt from tax.

In addition, if a sales invoice does not contain a VAT amount, it is necessary to determine the reason for this.For purchase VAT settlement, a number of the external document used to calculate the VAT amount, should be filled in the JPK_FA file.

Defining Additional Settings to Generate a JPK_FA File

To define additional settings to generate JPK_FA file:

1. Choose Lightbulb that opens the Tell Me feature, enter SAF-T Areas, and then select a related link.
2. On the SAF-T Areas page the application displays the list of available areas for which it is possible to generate the SAF-T file. To specify additional settings, select the row with the JPK_FA area, and then on the ribbon, choose Item Setup by VAT Posting Groups.
3. On the SAF-T VAT Elements Setuppage, fill in the Zero VAT Rate Type field for specific combinations of VAT business posting groups and VAT product posting groups used for tax-exempt sales, %0 tax rate sales, VAT non-deductible sales and sales with reverse charge (if sales (output) VAT is calculated for sales). In such a case the following options are available:

Option	Use for
VAT 0%	for transactions that are related to sales for which 0% VAT applies
Exempt VAT (Act)	for transactions related to the tax-exempt sales (as set in the act or regulation issued on the bass of the act)
Exempt VAT (Directive)	for transactions related to the tax-exempt sales (as set in directive 2006/112/WE that allows for tax exemption for such a delivery of goods or services)
Exempt VAT (other)	for transactions related to the tax-exempt sales (another legal basis stipulating that for such a delivery of goods or services tax exemption can be applied)
Nontaxable	transaction that are related to sales for which VAT is not charged
Reverse Charge VAT	for transactions related to sales for which reverse charge VAT is applied.

Preparing Data for a JPK_FA file

To prepare data to generate a JPK_FA file for the selected period, you can set up which individual sales documents are to be included in JPK_FA files. The Skip JPK_FA field has been added to the posted document headers. The field can be used for internal, canceled documents that have not been processed within business transactions. Such documents do not need to be shown in a JPK_FA file(4).

The Skip in JPK_FA field is included in the posted documents headers on the General FastTab, and is maintained by using the Change - Skip in JPK/JPK_FA action. The following documents contain the field:

1. Posted Sales Invoice,
2. Posted Sales Credit Memo,
3. Posted Service Invoice,
4. Posted Service Credit Memo

Executing SAF-T file Export

The Polish Localization app enables you to create JPK_VAT, JPK_KR, JPK_FA, JPK_MAG and JPK_WB files in the xml format. Files to be sent to the Internal Revenue Office should be generated as required within an external application i.e. (packed, encoded, signed with an electronic signature).

Generating a JPK_FA file

To generate a JPK_FA file for a selected period:

1. Choose , enter SAF-T Export, and then select 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 of the period for which the file is generated (based on the date selected in the Date Type field).
Ending Date	Select an ending date of the period for which the file is generated (based on the date selected in the Date Type field).
Purpose of Submission	Enter 1 if the JPK_FA file is submitted for a given period for the first time.
File Name	Point to the location where the generated file will be saved.

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

Field	Description
Currency Code	By default, the option is set to ALL (starting from the JPK_FA(3) version, one file is generated for all currencies), you can optionally select the currency of the sales documents whose data you want to upload to the generated JPK_FA file in this field. The field should be blank if a local currency is to be used for the JPK_FA file to be generated.
Data Type	Select 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.
Document No. Type	Select 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.
Customer No	By default, the ALL option is set, you can optionally select one customer in this field to generate a file for sales documents issued for the period only for the selected customer.
VAT Base Rate	Enter the current base VAT rate or enter more than one rate to set up a filter, e.g. 22\23.
Reduced VAT Rate Filter (1)	Fill in the current percentage value of the first reduced VAT rate or enter more than one rate to set up a filter, e.g. 7\8.
Reduced VAT rate (2)	Enter the current percentage value of the second reduced VAT rate, or type more than one rate as a filter.
Reduced VAT rate (3)	This is an extra field. Enter the current percentage value of the third reduced VAT rate, or type more than one rate as a filter. This is an extra field. Enter the current percentage value of the third reduced VAT, or type more than one rate as a filter.
Reduced VAT rate (4)	This is an extra field. Enter the current percentage value of the fourth third reduced VAT rate, or type more than one rate as a filter.

5. After you confirm the settings by clicking OK, the file will be saved in a selected location.