Bursar's message No. 2/2020
Bursar's Message No. 2/2020
Starting with the October 2020 settlement, as an active VAT taxpayer, the University will be required to send a new JPK_VAT file to the tax office, which constitutes a combination of records and VAT returns. The changes were introduced by the Act of 4 July 2019 amending the Value Added Tax Act and certain other acts (Journal of Laws 2019, item. 1520 as amended).
Details concerning the scope of the data contained in the tax returns and records of the aforementioned tax are included in the Order of the Minister of Finance, Investment, and Development of 15 October 2019. (Journal of Laws 2019, item. 1988) on the detailed scope of data contained in tax declarations and records within the scope of tax on goods and services, which was amended by the regulation of the Minister of Finance of 1 April 2020 amending the regulation on the detailed scope of data contained in tax declarations and records within the scope of the tax on goods and services (Journal of Laws 2020, pos. 576) and the regulation of the Minister of Finance of 25 June 2020 amending the regulation on the detailed scope of data contained in tax declarations and records with regard to the tax on goods and services (Journal of Laws 2020, item 1127).
One of the key changes consists in the imposition of an obligation on taxpayers (among others, universities) to verify that sold goods and provided services belong to one of thirteen goods and services groups (GTU). Where the goods or services belong to one of these, the taxpayer is obliged, when issuing an invoice, to assign them the correct GTU code and the corresponding letter symbol. The provisions of law state that designations from „01” to „10” have been provided for selected goods and – designations from „11” to „13” for selected services. GTU designations should only be used for domestic and cross-border supplies of goods and services.
Below is a list of additional sales record designations with a description of those occurring or possible to occur at our university.
JKU Bursar
Małgorzata Tomasik
