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New regulations do not provide for a penalty for incorrect completion of the “MPP” (“SP”) field in JPK_V7M and JPK_V7K files


As of 1 July this year, an amendment to the regulation of June 9, 2021 on the detailed scope of data contained in tax declarations and records with regard to the tax on goods and services came into force. The implemented changes brought new questions and doubts to taxpayers, the answers to which they will have to find as soon as possible, because by 25 August they are obliged to submit JPK (SAF-T) returns for July taking already into account the new regulations.

Until now, the issue that caused taxpayers multiple problems was the correct marking of a transaction as subject to the split payment obligation. The Ministry of Finance has finally lent its ear to the numerous appeals of taxpayers and in the new regulations it was decided to abolish the obligation to use the designation “SP” in the records. However, as it turns out, this field will be still possible to tick, due to the fact that the new templates will only be in force from next year on.

Therefore, the question arises, what if a taxpayer marks in the records the abbreviation “SP”, which de facto is no longer valid? It turns out that businesses who do not adjust their accounting systems to the implemented changes or by mistake mark the “SP” indication do not have to worry too much about the situation – such was the response obtained by Dziennik Gazeta Prawna from the Ministry of Finance. It turns out that in the light of the new regulations, such mistakes won’t be treated as an error and thus “it will not be necessary to correct such entries, entailing sanctions in the form of a fine for an error in the records or penal fiscal proceedings", the Ministry said.

A corresponding situation will apply to the “SW”, field which, together with the designation “EE”, will be replaced by one common indication, i.e. “WSTO_EE”.


Kinga Duszna, Tax Consultant, ATA Tax Sp. z o.o.

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