Tagging delivery of goods unsuitable for consumption containing ethyl alcohol (completely denatured) of actual alcohol volume exceeding 1.2% with "01" code in JPK_VAT file (SAF-T)
The Head of the National Revenue Information Service confirmed, in an individual ruling issued on December 28, 2020 case no. 0114-KDIP4-1.4012.575.2020.1.AM., that in JPK_VAT file (SAF-T), the GTU 01 code should only be applied to the supplies of goods containing ethyl alcohol intended for consumption. Therefore, goods such as windscreen washer liquids, defrosters or disinfectant liquids which contain denatured ethyl alcohol (alcohol not intended for consumption), even if these goods contain more than 1.2% ethyl alcohol in their composition should not be tagged with GTU 01 code.
On February 15, 2021, the Minister of Finance, Development Funds and Regional Policy issued a public ruling no. PT9.8101.3.2020 on a proper qualification for VAT purposes of fuel card transactions executed in a tripartite model as a supply of goods or provision of services.
On December 1, 2020 the Head of the National Revenue Information Service (hereinafter: the KIS Head) issued a private tax ruling ref. no. 0112-KDIL1-3.4012.393.2020.2.JK concerning the place of supply and taxation of services with VAT.