Nowy JPK Vat

Przypominamy, że od 01 października 2020 r. dotychczasowe formularze deklaracji VAT-7/VAT-7K oraz plik JPK_VAT zostaną zastąpione jednym plikiem JPK_V7M (rozliczenia miesięczne) i JPK_V7K (kwartalnie). Zmiany istotnie zwiększają szczegółowość danych transakcyjnych, które organy będą wykorzystywać do analizy rozliczeń VAT i kontroli.

Najważniejsze zmiany dotyczą ewidencjonowania sprzedaży – określone rodzaje sprzedaży należy przyporządkować do odpowiedniego grupowania wskazanego w nowym JPK (kodów jest 13). Umieszczenie odpowiedniego oznaczenia wprost na fakturze dokumentującej sprzedaż, albo w systemie sprzedażowym, z  jednej strony usprawni proces księgowania faktur, a z drugiej zminimalizuje ryzyko błędnej klasyfikacji usługi bądź towaru. Jest o tyle istotne, że każda nieprawidłowość w złożonym pliku JPK_VAT, która uniemożliwia przeprowadzenie kontroli prawidłowości struktury, będzie zagrożona opłatą sankcyjną w wysokości 500 zł.

Oznaczenia dostaw towarów i świadczenia usług nie będą stosowane do transakcji zakupu skutkujących pojawieniem się podatku należnego (np. WNT, import usług).

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  132. Er zweifelte, ob etwa die Stromsparziele von -20% bis 2020 überhaupt eingehalten werden können, und warnt vor sozialen Verwerfungen, falls Energie zu teuer werde: „Wenn wir dösen, dann kann die Energiewende zu einem sozialen Problem werden.” Im September sollen deshalb Vertreter
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  139. Mehrscheiben-Isolierglas (MIG), auch als Wärmedämmverglasung oder Isolierverglasung bezeichnet, ist ein aus wenige Glasscheiben zusammengesetztes
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  151. Da sich Einbrecher den Zugang meist durch ein Kellerfenster oder Erdgeschossfenster verschaffen, sollten Sie an zusätzliche Sicherheitsmaßnahmen denken.
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