JPK_FA(3) – new version of the JPK structure for tax books and accounting records
In connection with new regulations concerning VAT invoices, which were introduced by the Act of 9 August 2019 amending the VAT Act and certain other acts, on the website of the Ministry of Finance – National Revenue Administration – on 29 October 2019 further structures of the single control file for tax books and accounting records – JPK_FA(3) – were published. This is the third version of the scheme.
The new structure will be in force from 1 November 2019 and the tax authorities will be able to request it from taxpayers from 2 December 2019. Taxpayers now have one month to adapt to the new requirements. It’s worth noting that JPK_FA(2) was in force for only four months – from 1 July this year. The structure of JPK_FA(3) includes, among others, elements related to invoices issued in foreign currencies, concerning the numbers of previous advance invoices, as well as the marker of the split payment mechanism and intra-Community supply of new means of transport.
For convenience, the Ministry of Finance has published a list of changes to JPK _FA versions 3 to 2..
More details can be found on the website of the Ministry of Finance:
• Standard Audit File for Tax – publication of the new version of the JPK_FA(3) structure)
• Publication of the new version of the JPK_FA(3) structure
• JPK structures
- On 30/10/2019