Exact Globe

Product Updates 419, 418 and 417: Schema for JPK_FA audit file improved (Polish legislation)

The schema for the JPK_FA audit file will be upgraded to version 2.0 and will be made available on July 1, 2019. For more information on the latest schema, see https://www.gov.pl/web/kas/struktury-jpk.

The enhancements in the schema are as follows:

XML header

The link of the latest schema has been updated in the header as follows:

Body section

<Naglowek> element

In this element, the value at the <kodSystemowy> tag has been changed to JPK_FA (2).

<IdentyfikatorPodmiotu> element

In this element, the link of the latest schema has been included in the following tags:

<AdresPodmiotu> element

In this element, the link of the latest schema has been included in the following tags:

<P_4B> and <P_5B> elements

The logic for these elements has been improved as follows:

• the elements will not be included in the schema if the VAT number has not been defined,
• when the VAT number and/or the country code that has been defined is of the Polish legislation, the value of the VAT number in the elements will be displayed in the numerical characters, and
• when the VAT number that has been defined is not of the Polish legislation, or it is of a legislation that is within or outside of Europe, the complete value of the VAT number in the elements will be displayed, including any prefixes. 

<P_12> element

The logic for this element has been improved as follows:

•  when the VAT code that has been defined is with the 4% tax percentage, the value “4” will be displayed in this element,
• when the VAT charged option has been enabled in the VAT code maintenance screen, the value “oo” will be displayed in this element,
• when the VAT 0% exemption option has been enabled and the delivery of goods and provision of the services are based in Poland, the value “zw” will be displayed in this element, and
• when the VAT 0% exemption option has been enabled and the delivery of goods and provision of the services are based outside of Poland, the value “np” will be displayed in this element. 

Note that if the VAT charged and VAT 0% exemption options have been enabled in the VAT code maintenance screen, the value “oo” will be displayed in this element.

VAT boxes

The <RodzajFaktury> element will now support the following values:

• VAT
• KOREKTA
• ZAL 

The POZ VAT box will not be supported in version 2.0 of the schema.