Table of Contents

SAF-T Setup

Polish Localization enables the user to create SAF-T files and export them directly from Microsoft Dynamics NAV 365 Business Central. The files are created for the JPK_VAT, JPK_FA, JPK_WB, JPK_KR, JPK_MAG areas and for the purpose of SAF-T VAT with declaration (including the VAT return and VAT records parts). The file structures have been prepared according to the file structures published by the Ministry of Finance. The JPK_VAT file structure has been valid since September 30, 2020 and it is complaint with VAT-7 (20) Declaration.

To generate files in the JPK structure properly, it is required to define the appropriate settings.

Generating Settings Automatically

To run automatic generation of the basic settings:

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

  2. On the Assisted Setup page, select an appropriate line that contains the Set up SAF-T text.

  3. Run the Start Setup function

  4. The SAF-T Wizard page that is displayed will contain instructions you should follow.

Government Reporting Setup

To define company data that is required to generate JPK files:

  1. Choose the Lightbulb that opens the Tell Me feature icon, enter Gov. Reporting Setup, and then select a related link.

  2. On the Gov. Reporting Setup that is open, fill in the field as described below:

  • Company Name - Specify the name of a company that is the taxpayer.

  • Company City - Specify the name of a city where the company is located.

  • Company Commune - Specify the name of a commune where the company is located.

  • Company County - Specify the name of a county where the company is located.

  • Post Code/ZIP Code – Specify the post code of a location of the company’s business seat.

  • Company Post – Specify the post office code of a location where the company’s business seat is located.

  • Company District - Specify the name of a district where the company is located.

  • Company E-mail - Specify the e-mail address of the company.

  • Country/Region Code – Specify the code of a country/region where the company’s business seat is located.

  • Company Street - Specify the street where the company is located.

  • Company House No. - Specify the number of the building where the company is located.

  • Company Apartment No. - Specify the number of the apartment/suite where the company is located.

  • Municipality No. – Specify a unique code of a municipality, where the company’s business seat is located.

  • VAT Registration No. – This field is filled in automatically based on data entered in the VAT Registration No. field on the Company Information page.

  • Registration No. – This field is filled in automatically based on data entered in the Registration No. field on the Company Information page.

  • Tax Authority No. – Specify the unique 4-digit code of the taxpayer’s tax authority.

General SAF-T Settings

To define required SAFT settings:

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

  2. On the Gov. Reporting Setup that is open, fill in the field as described below:

  • File Name Format – Select an option of a file name that is generated while the file is saved; the following options are available in this field:

  • Area - The file name includes only file type information is included, e.g. JPK_KR_V10.xml.

  • Area + VAT Reg. No.+ Export Date-Time – The file name includes information about the file type, taxpayer’s VAT registration number and the file creation date and time, eg. JPK_KR_V10__7777777777_070616 1706.xml.

  • Area + VAT Reg. No. + Date From + Date To - The file name includes information about the file type, taxpayer's VAT registration number and the period for which file data was retrieved, e.g. JPK_KR_V10__7777777777_010116_310116.xml.

  • Area + VAT Reg. No. + Date From + Date To + Export Date-Time – The file name includes information about the file type, taxpayer’s VAT registration number and the period for which file data was retrieved and the time when the file was created, e.g. JPK_KR_V10__7777777777_010116_310116_070616 1706.xml.

Note

The JPK_FA type file name can additionally include a Currency Code, if data in the file is a currency other than PLN. As a result, the JPK_MAG file code is extended with a code specified in the Location Code field (location identification which is linked to the file data).

  • Save in Database – Select this field if the system is to store information each time JPK files are generated.

  • Use Foreign Address for SAFT - Select this field if the business address entered in the Statutory Reporting Settings is a foreign address,

  • Off-Balance G/L Acc. Filter – Specify a range of numbers used for accounts that are processed as off-balance (technical) accounts. To do this, set the filter such as 90000\|90005..90008 lub 9*.

  • Cost Center Dim. Code – Specify the dimension code used to classify costs from the shipment document (RW).

  • Filter - Inv. No. Series Code (self-billing) - Specify one or more number series for sales invoices that are posted as self-billing.

  • Filter - Cr. Memo. No. Series Code (self-billing) - Specify one or more number series for sales credit memos that are posted as self-billing.

  • Customer Post. Gr. - Retail - Specify the customer posting group code that is used to indicate sales transactions with receipt that are skipped in the JPK_FA file.

  • Filter - Inv. No. Series Code - Retail - Specify one or more number series for documents to be used to post sales transactions with receipt that are skipped in the JPK_FA file.

  • Filter - Cr. Memo. No. Series Code - Retail - Specify one or more number series for documents to be used to post corrections of sales transactions with receipt that are skipped in the JPK_FA file.

  • Default Sales Doc. Aggregation Type - Select an option to aggregate sales documents. The following options are available Document No. (the option selected by default) or External Document No..

  • Log SAF-T VAT Correction Reasons - Select an option that is used to register correction reasons when submitting corrections for JPK_VAT with the declaration. The following options are available: First (the option is selected by default) or All.

For the JPK VAT with the declaration file, 2 settings are available:

  • Default Sales Doc. Aggregation Type - Specify the default aggregation options by selecting Document No or External Document No; you can change this option before generating data in the JPK VAT file header.

  • Log SAF-T VAT Correction Reasons - Select one of the following options:

    • First - in the SAF-T VAT Correction Reasons Log Entries table , only the first record is displayed and saved, which determines the choice of the reason for the correction (register correction, declaration correction, correction of both parts).
    • All - in the SAF-T VAT Correction Reasons Log Entries table, all records are displayed and saved, which determines the choice of the reason for the correction (register correction, declaration correction, correction of both parts).

SAF-T Areas

SAF-T Area Version

Taking into account that the SAF-T file structure enforced by the Ministry of Finance can change, the system provides a functionality that enables the user to select a file version to be generated.

To select a current file version to be exported to a selected area:

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

  2. On the SAF-T Areas page, you can see a list of areas for which you can generate a JPK file. Select an appropriate area in the list, and then select the Versions action on the ribbon.

  3. The program displays the SAF-T Areas Versions page that includes a list of available versions of a selected SAF-T area. To specify a version to be used for file export, select the Current Version field in a selected line.

SAF-T Area Elements

Each of the SAF-T areas contains fields for additional elements that will have to be filled in during file export for a selected area.

To change the SAF-T VAT area elements that have been set for file export:

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

  2. On the SAF-T Areas page, the app displays the area list for which it is possible to generate a SAF-T file. To specify the elements that have to be filled in for file export, select the Area Elements action on the ribbon.

  3. The program opens the SAF-T Area Elements page that contains a list of elements defined in the current version of a selected area.

Note

Each of SAF-T declarations can be linked to other settings.

SAF-T VAT Area Elements Setup

JPK_VAT is valid for periods until 30.09.2020. The JPK_VAT file structure is an exact representation of the latest VAT‑7 (20) declaration. According to the requirements specified by the Ministry of Finance, all data entries in the JPK_VAT file are to be consistent with a VAT-7 statement submitted by a taxpayer. Due to a JPK_VAT file structure, it is required to define additional settings.

The data sent in the JPK_VAT file includes information about:

  • Sales and purchases of good goods and services for which the business entity is obliged to calculate sales (output) VAT, i.e. for intracommunity acquisition of goods, import of goods subject to settlement pursuant to art. 33 a of the Act, import excluding services purchased from VAT payers for whom art. 28 b of the Act shall apply, import of services purchased from VAT payers for whom art. 28 b of the Act shall apply, delivery of goods taxable to the customer pursuant to art. 17 .1.5 of the Act (submitted by the customer), the delivery of goods taxable to the customer pursuant to art. 17 .1.7 or 8 of the Act (submitted by the customer).
  • VAT purchases.

To set up additional settings required for the JPK_VAT area:

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

  2. The SAf-T Areas page displays a list of available areas for which you can generate a SAf-T file. To define additional settings, set the cursor in a line that is related to the JPK_VAT area, and then select the Element Setup – VAT Posting Group action on the ribbon.

  3. The JPK_VAT Elements Setup page, that will open, fill in the following fields for specific combination of VAT business posting groups and VAT product posting group.

  • Element for Sales Entry Type – Select a VAT-7 declaration field, in which a base amount of a VAT for the delivery of goods and services is indicated.

  • Element for Purch. Entry Type – Select a VAT-7 declaration field, in which a base amount of input VAT for the purchase of goods and services is indicated.

  • Element for Sales Rev. Charge - Select a VAT-7 declaration field, in which a base amount of an output VAT for the purchase of goods and services. The following options are available:

Note

When selecting options for the Element for Sales Rev. Charge field, for transactions with the Reverse Charge VAT type defined and the Purchase Rev. Charge VAT option selected, the values will be shown according to the option selected for this field, whereas the fields selected for the Element for Sales Entry Type setting will contain zero values. For example: for the EU group and VAT 23, the proper setup is: Element for Sales Rev. Charge – K_21, Element for Purch. Entry Type – K_45 and Element for Sales Rev. Charge – K_23. For intra-community delivery of goods, the net amount is entered into field 21 whereas for intra-community acquisition of goods, the net amount is entered in field 45 , the input VAT amount – into field 46 and net amount in field 23 and the VAT due amount – into field 24. For the output VAT that was calculated for a purchase transaction, the external document number used for this output VAT calculation, is submitted as the document number in the JPK_VAT file.

Note

To ensure that VAT entries are assigned properly to VAT declaration fields, separate VAT product groups should be used for items, services and fixed assets.

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.

Defining Additional Settings to Generate a JPK_FA File

To define additional settings to generate JPK_FA file:

  1. Choose the Lightbulb that opens the Tell Me feature icon, 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 JPK 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 Setup page, 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 for 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 if and 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 that can apply to internal, canceled documents that have not appeared in the business circuit. Such documents do not have to be presented in the JPK_FA(4) file.

The Skip in JPK_FA field is included in the posted documents headers on the General FastTab, and is maintained by using the Skip in JPK/JPK_ŚT 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

Setting up the Elements for the JPK_VAT Area

Before you can create the JPK_VAT file for the first time, you must fill the SAF-T VAT Elements Calc. Setup matrix by assigning the appropriate JPK_VAT elements (for purchase and sales records) to each combination of the VAT business posting group and the VAT product posting group. Most of the entries in the JPK_VAT file have not changed, so to a large extent, the settings are the same as the settings from the previous version of the JPK_VAT file. Similarly to the SAF-T Elements, the SAF-T Element Calc. Setup page can be used to prepare different variants for different JPK_VAT file versions (e.g. version 1, version V1-2E, version V1-0E). The VAT Elements Calc. Setup page opens by default on the current version of the JPK_VAT file that is based on the start date of its validity.

To define additional settings to generate JPK VA file with the declaration:

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

  2. The SAF-T Areas page that opens displays a list of available areas for which you can generate a e the program displays the area list for which it is possible to generate a e the program displays the area list for which it is possible to generate a SAF-T file. To specify additional settings, select the line that corresponds to the JPK_V7M/V7K area from the list, and then select the Versions action on the ribbon.

  3. On the SAF-T Areas Versions list page, you can view available versions of a selected JPK area. To define additional settings, in the list, select a line that represents the version you want, and then select the Create Setup action on the ribbon.

    Note

    If the action is performed successfully, the VAT element setup is initiated on the basis of the VAT posting setup. In addition, if the JPK_VAT setup has already been completed, it will be used for the JPK_VAT with the declaration file.

  4. After you initiate the setup, go back to the SAF-T Area Versions page. To define additional settings, set the cursor in a line to select the JPK_V7M/V7K area, and then select the Element Setup – VAT Posting Group action on the ribbon.

  5. The SAF-T Elements Setup page, that will open, fill in the following fields for specific combination of VAT business posting groups and VAT product posting group.

To assign two lines with JPK_VAT element calculation settings to a combination of a VAT business posting group and VAT product posting group, use the Duplicate action to create another line. This may be required if the transaction amount is to be included in two SAF-T elements (eg. K_11 and K_12). This additional line that contains calculation settings is required for the bad debt relief correction for output tax calculation. For more details, see Data Registration for JPK VAT with the Declaration.

Duplicate setup lines that are redundant can be removed by selecting the Remove Duplicate action on the ribbon. The Update action synchronizes the calculation settings with the VAT Posting Setup table by deleting the lines that contain combinations that are not set in the VAT Posting Setup table and adding lines for new combinations.

VAT Business Posting Groups

To manage bad debt relief corrections ( in compliance with in Art.89a (1) and (4) and Art.89b (1) and (4) of the Act), on the VAT Business Posting Groups page select the Domestic option in the VAT Transaction Type column to assign it to the groups that are used for domestic VAT transactions.