VAT declaration with registers (JPK-V7M, VDEK)

This article provides information about the value-added tax (VAT) declaration with registers (also known as a JPK-V7M, VDEK) in Poland.

As of October 1, 2020, businesses in Poland are responsible for reporting VAT in an electronic document that consists of a Jednolity Plik Kontrolny VAT (JPK_VAT) together with the declaration (Jednolity Plik Kontrolny VDEK). The requested electronic document includes the following information:

• Both VAT records (a set of information about purchases and sales that is produced from the entrepreneur's VAT records for a given period)
• A VAT declaration (VAT-7 declaration)

As of Microsoft Dynamics 365 Finance version 10.0.29, the JPK-V7M feature supports filing a VAT return for multiple VAT registrations.

Prerequisites

Before you can prepare Finance to report a JPK-V7M, your business processes and the system must meet the following conditions:

• On the Sales tax authorities page (Tax > Indirect tax > Sales tax > Sales tax authorities), for the tax authority that is associated with tax codes that are used in tax transactions that must be considered by the JPK-V7M report, the Report layout field must be set to Default. For more information about how to set up sales tax authorities, see Set up sales tax authorities.
• When tax transactions that must be considered by the JPK-V7M report are posted, the Date of VAT register field must be set.
• On the Sales tax codes page (Tax > Indirect tax > Sales tax > Sales tax codes), for the sales tax codes that are used in tax transactions that must be considered by the JPK-V7M report, the Type of tax field must be set to Standard VAT or Reduced VAT.
• On the Sales tax codes page, for the sales tax codes that are used in tax transactions that must be considered by the JPK-V7M report, the sales tax reporting codes that are used in the Electronic reporting (ER) format of the report must be appropriately defined.