Correction of the JPK_VAT file in Poland can be done in several ways. It can include both the evidentiary part and the declaratory part, or only one of them. In any case, a new and complete file with corrected data must be submitted. It is important for taxpayers to promptly correct any errors found in their VAT records within 14 days. Failure to do so may result in monetary penalties.
When errors are identified by the tax office, taxpayers are also required to correct them within 14 days or provide explanations. It is crucial to rectify any mistakes and provide necessary clarifications to avoid penalties. Failure to comply with these requirements may lead to a penalty of 500 PLN per error. However, it is worth noting that this penalty does not apply to individuals conducting business who are responsible for tax offenses or crimes.
Intentional actions and errors that hinder the verification of transaction accuracy can also result in penalties. It is essential for businesses to ensure that their VAT records are accurate and complete to avoid any potential penalties. The correction of the evidentiary part of the JPK_VAT file does not impact the VAT settlement.
The “CelZlozenia” field in the JPK_VAT file serves the purpose of indicating the reason for submission or correction. If incorrect entries are identified in the file, which do not affect the VAT amount, they can be corrected by crossing out the entry and adding the correct information. However, if the corrections affect the taxable base or VAT amount, they must be included in the record with the correcting document number.
In terms of VAT refunds, they can either be offset against future tax liabilities or refunded directly to the taxpayer’s bank account. The refund period is generally 60 days from the date of submission. However, in certain cases, the refund period may be shorter. It is important to note that if a correction is made before receiving the VAT refund, the refund period starts from the date of the correction.
To provide an example, a taxpayer in Poland has the ability to correct the JPK_V7M file within 5 years from the year in which the right to deduct VAT arose. This allows for flexibility in rectifying any errors or omissions that may have occurred over a longer period of time.
These rules regarding the correction of the JPK_VAT file are based on the VAT Act of March 11, 2004. It is crucial for businesses to be aware of these regulations and ensure compliance to avoid any potential penalties or complications.