From April 1, 2020 it is expected that VAT declarations in the form currently in force (according to the templates set by the Minister of Finance under the Regulation) will no longer be submitted and they will be submitted in accordance with the template of the electronic document, which will include the VAT declaration and VAT records. As a result, the declaration will be an integral part of the currently sent SAF-T file (JPK), containing data including entries in the VAT records.

Taxpayers submitting declarations for the periods:

• monthly, will be required to send records and a declaration for each month, by the 25th of the month following each month (JPK_VAT7M file),
• quarterly, will be obliged to send:

• records for the first and second month of a given quarter - by the 25th day of the month following each of these months respectively,
• records and declarations - by the 25th day of the month following each quarter (JPK_VAT7K file).

JPK_VAT will contain:

• a set of information about purchases and sales, which results from VAT records for a given period,
• items from the current VAT declaration,
• additional data necessary for the tax authority to analyze the correctness of the settlement.

In the event of errors in the uploaded JPK_VAT file, found by:

• the taxpayer - it will be necessary to send a correction of the records within 14 days from the day of stating that the uploaded record contains errors or data inconsistent with the facts, or changes to the data contained in the uploaded record,
• the head of the tax office - it will be necessary within 14 days from the day of the delivery of the request of the head of the tax office to the taxpayer to send a correction of the records or to provide explanations indicating that the record does not contain errors referred to in the request.

If the taxpayer, contrary to the obligation:

• does not send a record, corrected with respect to the errors indicated in the request or does not provide explanations, or does it after the deadline,
• does not show in the submitted explanations that the register does not contain errors referred to in the request,

the head of the tax office will impose a fine on the taxpayer by way of a decision in the amount of PLN 500 for each error (the financial penalty should be paid without request of the head of the tax office within 14 days from the date of delivery of the decision).

The financial penalty will not be imposed on taxpayers who are natural persons conducting business activity and who are liable for tax misdemeanor or tax offense for the same act.

At the same time, pursuant to the transitional provisions, the date of application of the above provisions was postponed to 1 July 2020, inter alia, for:

• micro, small and medium-sized enterprises within the meaning of the Act of March 6, 2018 – Entrepreneurs’ Law (Journal of Laws, item 646, 1479, 1629, 1633 and 2212),
• medical entities within the meaning of the Act of 15 April 2011 on medical activities (Journal of Laws of 2018, items 2190 and 2219 and of 2019, items 492, 730 and 959),
• non-public schools and institutions, created on the basis of the Act of 7 September 1991 on the education system (Journal of Laws of 2018, item 1457, as amended) or on the basis of the Act of 14 December 2016 - Education Law (Journal of Laws of 2019, item 1148 and 1078),
• research institutes within the meaning of the Act of 30 April 2010 on research institutes (Journal of Laws of 2018, items 736 and 1669 and of 2019, item 534),
• state and local government cultural institutions.