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Invoices marked with MPP in the new JPK_VAT file



The obligation to mark invoices with the MPP symbol in the new JPK_VAT file will only apply to taxpayers who make transactions subject to mandatory use of this mechanism, ie invoices issued for a gross amount higher than PLN 15,000. PLN, which documents the supply of goods or the provision of services listed in Annex 15 to the VAT Act. The head of the tax office will be able to impose a fine of PLN 500 on the taxpayer for each specified error.

The mandatory shared payment mechanism covers invoices with a gross value exceeding PLN 15 000 (or equivalent amount), which documents transactions in goods and services listed in Annex 15 to the VAT Act. The application of the split payment mechanism consists of the following:

1) the payment of the amount corresponding to all or part of the tax amount arising from the invoice received is made to the VAT account, and

2) the payment of all or part of the amount corresponding to the net sales value as a result of the invoice received shall be made to the bank account or the account in the cooperative savings and credit union for which the VAT account is stored or will be settled in another way.

If the total amount due exceeds PLN 15 000 (or equivalent), including the supply of goods or services to the taxpayer, according to Annex 15 of the VAT Act, the invoice should contain the words “shared payment mechanism” (Article 106e section 1 point 18a of the VAT Act).

As a result of the above, the marking of an invoice with the words “shared payment mechanism”, in the previously specified cases, is a mandatory element of the invoice. However, the tax authorities allow the possibility of placing this designation in a situation where there is no such obligation, for example when the seller wants to receive payment with SPM.

This was also explained by the Ministry of Finance in response to one of the questions regarding SPM (published on the website www.podatki.gov.pl), which indicated that the taxpayer can include information about SPM on the invoice, even if the gross value of the invoice does not exceed 15 000 zł. The provisions governing the scope of data on the invoice define the elements necessary to be included. The taxpayer may also provide other information, which does not violate the “invoice” provisions. From a fiscal point of view, an invoice, in addition to the necessary elements, is additional information, not an incorrect invoice. In the tax declarations of 23 December 2019 on split payment mechanism, the Ministry of Finance indicated that the inclusion of the note “split payment mechanism” on the invoice, despite the lack of such an obligation, is not sanctioned.

It is worth noting here that when the invoice contains the word “shared payment mechanism”, even if it is not covered by the statutory obligation to use SPP, the buyer is not obliged to pay in the form of SPP and he will not have any negative consequences when he pays without SPP.

From 1 October 2020, active VAT payers will send VAT-7 and VAT-7K declarations in the form of a new JPK_VAT file, which will include the declaration and register. The detailed scope of data to be included in the VAT register and the method for displaying data in the register – sent in the form of JPK_VAT – are set out in the Regulation for Finance, Investment and Development on the detailed scope of data included in tax returns and tax registers on goods and services (journal U. from 2019, article 1988, with amendments). In accordance with § 10 sec. 4 point 13 of this Regulation, the taxpayer will be required to mark the transaction with an obligation to apply a split payment mechanism in the sales register with the symbol “SPM”.

The obligation to mark invoices with the “SPM” symbol in JPK_VAT will only apply to taxpayers who make transactions subject to mandatory use of a shared payment mechanism, ie. invoices issued for a gross amount higher than PLN 15 000, documenting the supply of goods or the provision of services listed in Annex 15 to the VAT Act. This was also confirmed by the Ministry of Finance in the responses published on the website www.podatki.gov.pl regarding JPK_VAT with the statement.

It should be remembered that if the buyer receives an invoice documenting the purchase of goods or services listed in Annex 15 of the VAT Act, with a gross value of more than PLN 15 000, without the mandatory labeling, the payment mechanism, as explained by the Ministry of Finance in the information brochure on JPK_VAT structure with the explanation, he will need to put the MPP mark on such a transaction.

In addition, from October 1 this year. the designations of supplies of goods and provision of services will be presented in the structure of items in the field of expenditure tax for JPK_V7M and JPK_V7K with the symbols GTU_01-GTU_13. Therefore, if the object of the transaction documented with the invoice, for example, computers from group 06 (listed in point 60 of Annex 15 to the VAT Act), the taxpayer will enter “1” in the field GTU_06, respectively. In addition, if the transaction is subject to the obligation to use a shared payment mechanism, the value “1” in the structure of the sales register shall be entered in the field “SPM”.

In addition, from 1 October this year, the taxpayer will be obliged to send a correction of the register by electronic means of communication within 14 days from the day to establish that the sent register contains errors or data that are incompatible with facts, or changes in the information in it. sent the register. On the other hand, if the head of the tax office finds errors in the items sent that will make it impossible to verify the accuracy of the transaction, he will ask the taxpayer to correct them, indicating these errors. If the taxpayer fails to send the corrected information or fails to submit declarations within 14 days from the date of delivery of the request (or if he does so after the deadline), or if he fails to prove the submitted declarations that the information does not contain errors specified in request, the head of the tax office may impose a fine of PLN 500 on the taxpayer for each error specified in the summons. (The above does not apply to a taxpayer who is a natural person conducting business and who is responsible for the same act for a tax offense or a tax offense). The amount of the fine must be paid within 14 days after the decision was delivered in this case. It will follow from art. 109 paragraph. 3e-3k of the VAT Act, in the version applicable from 1 October 2020.

These penalties, as insured by the Ministry of Finance, should only be imposed on those taxpayers who, through intentional, persistent measures and introduced errors, make it impossible to verify the correctness of transactions. Despite this, it is currently difficult to say whether the tax authorities will punish taxpayers for a mistake that consists in incorrect use of special markings that identify the supply of certain goods or services or markings of sales certificates.

Legal basis: Law of 11 March 2004 on VAT (Journal of Laws 2020, item 106, as amended)

Aleksandra Węgielska
“Gazeta Podatkowa” No. 63 (1729) from 2020-08-06




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