New Polish JPK Report released named JPK_GV!

The Polish Tax Authority announced a new standard audit file report  called JPK_GV. The tax consultation regarding the logical structure of internal records kept by the members of a value added tax (VAT) group JPK_GV(1) started by the ministry of finance on 29 December, 2022 and ended 13 January 2023. With the new JPK_GV structure(1) on July 1, 2023, sending records by the members of a VAT group to the tax office by electronic means of communication will be required.  

  • Starting from July 1, 2023 , a new logical structure of JPK_GV(1) will come into effect and enable VAT group members to submit the records of activities performed within the VAT group to the tax office for monthly periods by the 25th of the following month.
  • Regarding the IT systems adaptation to the introduced changes, a working version of the JPK_GV(1) Logical structure is being published.


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