Poland: Verification of VAT returns submitted using software tool

Poland: VAT returns submitted using software tool

The Ministry of Finance in Poland on 26 April 2017 published information concerning the verification of value added tax (VAT) returns submitted using a software tool known as “JPK_VAT verification.”

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Taxpayers whose files are found not to be correct will receive an e-mail with a request to verify and, if necessary, correct the VAT return and/or the JPK_VAT file. The email will not contain any attachments or requests for payments of tax.

Among possible errors identified by the Ministry of Finance are: 

  • Disparities between JPK_VAT files sent and VAT returns filed for the same period
  • Disparities concerning transaction values indicated by counterparties in JPK_VAT files
  • Instances when VAT invoices were included in the purchase register of input VAT of the JPK_VAT files when such invoices were issued by entities not registered as active taxpayers

It is possible that any identified disparities may not be the result of errors made by the taxpayer, but may be caused by an error of the counterparty or the fact that a purchase invoice input-VAT deduction is deferred.

 

Read a May 2017 report [PDF 321 KB] prepared by the KPMG member firm in Poland

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