Some obligations arising from the regulations concerning the Unified Control File, in force since October 1, 2020, have caused many problems for entrepreneurs. Often, errors appeared in the JPK_V7 forms, for which substantial fines were threatened. To avoid them, it was necessary to submit the so-called active regret. Now, to make life easier for entrepreneurs, it has been decided to change this.
The problems arising from the new regulations
The new regulations concerning the JPK_V7 forms, effective since October 1, 2020, have caused various issues for entrepreneurs. One of the challenges is the requirement for entrepreneurs to designate specific GTU codes for transactions related to the sale of certain goods categorized as sensitive. These include alcohol, tobacco products, electronics, medicines, car parts, and some intangible services. Additionally, it is necessary to describe certain transactions, such as those with related parties or specific procedures like the split payment mechanism. From the outset, these new obligations have posed numerous problems for entrepreneurs and their accountants. Entrepreneurs lacked knowledge about which codes to assign to their transactions, while accountants received raw sets of invoices and had to determine which transactions should be labeled and how.
Despite tax offices providing interpretations of designations, doubts still persist. The biggest problems arise with the MPP code, which stands for the split payment mechanism. The rules for labeling complex services have also not been unequivocally clarified. Many uncertainties are also associated with describing intangible services with the GTU_12 code. For example, entrepreneurs are unsure whether they need to label services such as IT services.
Often, designations in the forms are incorrect or missing altogether. JPK serves as a type of tax bookkeeping, so errors can result in fines under the provisions of the Fiscal Penal Code. To avoid penalties, entrepreneurs submit what is called an “active regret” together with the JPK, which is a letter informing the tax office about possible errors in the document. Similarly, accounting offices do the same. There are also different approaches by tax offices. Some accept active regret for only certain errors, while others require it for every error. Moreover, the format of active regret varies from one tax office to another—some accept the ORD-ZU form, which explains the reasons for the correction, while others require a separate letter sent by mail. Some tax offices allow sending the letter via email as a scanned document, while others require a letter with a qualified or certified signature. Sometimes, the active regret sent through the business.gov.pl portal arrives later than the correction itself, causing uncertainty about its effectiveness. Problems continue to multiply, and the solution to all of them is supposedly to abandon active regret altogether.
JPK VAT without active regret
The Ministry of Finance announces that there will no longer be a requirement to submit active regret when correcting the Unified Control File. Instead, Article 16a of the Fiscal Penal Code will apply. This provision states that an entrepreneur who submits an effective correction of the Unified Control File and pays the tax is not subject to punishment. At the moment, the draft amendment is being coordinated with the Ministry of Justice. The Ministry of Finance also intends to introduce amendments to the rules for completing the Unified Control File to somewhat simplify the lives of entrepreneurs. However, this amendment also has some controversies, such as the use of the MPP designation for transactions voluntarily covered by the split payment mechanism.
For errors in the Unified Control File, not only fines based on the Fiscal Penal Code may be imposed, but also a monetary penalty under the VAT Act. Fortunately, tax authorities are not overly eager to impose penalties. A penalty may be imposed if an entrepreneur consistently makes errors that prevent the verification of transaction correctness. Of course, the entrepreneur will be given an opportunity to correct the errors beforehand. A penalty of 500 PLN can be avoided by submitting a correction to the Unified Control File within 14 days of discovering the errors. If the Tax Office detects errors, the entrepreneur will be given 14 days to make corrections. Only in case of failure to fulfill the obligation to correct will penalties be imposed.