Changes in taxes, JPK_VDEK is coming - PWC

The amendment to the Act on tax on goods and services and other acts, signed by the President on July 29, 2019, introduces the obligation to submit VAT-7 and VAT-7K declarations as well as the VAT Register in the form of an electronic document (so-called JPK_VDEK). In addition, the revised provisions include a number of additional sanctions, including PLN 500 for each uncorrected error, as well as the extension of the powers of the National Tax Administration (KAS).
The new way of submitting VAT declarations and records will be mandatory for large enterprises from April 1, 2020. For micro, small and medium enterprises from July 1, 2020. Amendments to the Fiscal Penal Code and the Act on National Fiscal Administration will come into force on April 1, 2020.
(WBJ)