Tax Alert No 2/2018

On 4 December 2018, the Ministry of Finance published a draft amendment to the VAT Act according to which VAT-7 and VAT-7K declarations and attachments to these declarations will be replaced by the new JPK_VDEK structure.

The draft of the amendment indicates that the new JPK_VDEK structure will have a “VAT register” part and a “VAT return” part. Unfortunately, at the moment the Ministry has not published the draft of the new structure.

Additionally, the amendment introduces penalties for improperly filling in of the JPK_VDEK structure. If the authorities find any errors, they will inform the taxpayer about them and they will ask to correct the JPK_VDEK file within 14 days or they will impose penalty of 500 PLN for each irregularity.

The project is currently at the public consultation stage. The new regulations are supposed to come into force on July 1, 2019.

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (

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