Purchase documents and input VAT

Input VAT goes into the JPK_V7 from the documents in Norman: purchase invoices imported from KSeF, and documents you upload or add by hand. How to add documents is explained in Expenses, receipts and purchase invoices.

For a JDG's fixed-asset purchase, enter the initial value in the asset register, including any VAT you do not deduct.

Which documents go into the JPK_V7

Purchase invoices from KSeF are read from their FA(3) file, and their amounts come from it. The receipt date is the day KSeF assigned the number (art. 106na ust. 3 of the VAT act) and cannot be changed. Norman takes the deduction share and the fixed-asset account from the expense you link the invoice to. If the expense has other amounts than the invoice, the VAT register says so.

Uploaded and manual documents go into the file when:

• it is an invoice, or a receipt with your company's NIP of up to PLN 450 gross, which is a simplified invoice (art. 106e ust. 5 pkt 3 of the VAT act); a receipt without the company's NIP or above PLN 450 stays out,
• it names no other buyer, and either names your company or is booked as an expense or a bill to pay,
• it has a number, a date and amounts in złoty at a Polish VAT rate (23%, 8% or 5%),
• the supplier's NIP, if the document has one, is a Polish NIP; a foreign supplier's document is handled as a foreign purchase (see below).

A document in another currency goes into the file when you book it with an operation in the same currency. Norman converts it at the NBP mid rate of the last business day before the document date (art. 31a ust. 1 of the VAT act), not at the payment's rate. A foreign-currency document booked in złoty stays out.

Invoice or receipt

In the document details, under Document, choose Invoice or Receipt (paragon). Norman sets it from what it read. A receipt with a number and the seller's NIP is flagged in the VAT register as a document that looks like an invoice: check it and change the kind. When a receipt does not name your company's NIP, the document details say its VAT will not be deducted and what to do. Deducting such a receipt's VAT on your decision is explained in VAT in Norman step by step.

Received on

A purchase goes into the JPK in the month of the later of two dates: the document date and the receipt date (art. 86 ust. 10 and 10b pkt 1 of the VAT act). The Received on field defaults to the day the document reached Norman. If the invoice reached you earlier, enter the real day: not before the issue date and not after today.

When the new date moves the purchase into or out of a month whose JPK_V7 is already filed, Norman asks you to confirm. Save and prepare a correction saves the date and marks the filed JPK for correction with the reasons filled in. Keep the date changes nothing.

The operation decides, the document provides the facts

From the document's operation (the one created from the document, or else the only expense linked to it), Norman takes the supplier country, reverse charge, VAT, the net and VAT amounts, the split lines, each line's deduction share and the fixed-asset account. From the document it takes the number, dates, NIPs, KSeF number and currency. When they differ, the VAT register shows a warning, for example "VAT rate from the operation: the document shows another". A difference from the KSeF invoice is shown more prominently ("Differs from the KSeF invoice, the tax office compares them"), because the tax office compares the JPK_V7 with KSeF. Norman uses the document's own amounts when there is no operation from the document and the document is linked to several expenses or to one unreviewed expense, and when the expense is in another currency.

If the same invoice is in Norman twice (from KSeF and uploaded), Norman counts it once, as the KSeF copy. An invoice from a supplier on the cash method goes into the JPK in the month it is paid in full.

What is missing in a month is shown on the JPK report page, on the VAT register tab, under Not in this month.

Deducted VAT

In the document details, under VAT deducted, choose:

• As the account of the booking says (default),
• In full (100%),
• Half (50%): a vehicle also used privately (art. 86a),
• None (0%): for example food and drink, accommodation, or purchases for VAT-exempt sales,
• By the proportion (art. 90): used for both taxed and VAT-exempt sales. You set the proportion in Account → Taxes, section VAT, part VAT deduction proportion: see VAT in Norman step by step.

By default Norman deducts 50% of the VAT on fuel and vehicle running costs, and 0% on business meals. In an sp. z o.o., 0% on representation and 50% on vehicle costs. What you set on the document takes precedence over the category.

In the KPiR a cost is booked without the VAT you deduct and with the VAT you do not deduct. Car costs with 50% VAT deduction count at 75%, the non-deducted VAT included.

Foreign purchases and reverse charge

In the operation details, fill in Supplier country (Poland, In the European Union, Outside of the European Union), Sale type (goods or services) and the supplier's VAT number. Norman then self-assesses the output and input VAT in the same month for:

• services from an EU business (import of services, art. 28b),
• services from a business outside the EU,
• goods from an EU business (intra-Community acquisition, WNT),
• goods from a foreign seller not registered for VAT in Poland (art. 17 ust. 1 pkt 5).

The default rate is 23%, unless the booking states another Polish rate. The deduction share applies to the input VAT only: Norman reports the output VAT in full.

If the supplier charged foreign VAT, choose Foreign VAT was charged under Was VAT charged?. The document then stays out of the JPK.

Goods under art. 17 ust. 1 pkt 5

On the document, under VAT on this purchase, choose the option for goods from a foreign seller not registered for VAT in Poland. Domestic reverse charge for services ended in 2019. If a KSeF invoice is marked reverse charge and is not for such goods, ask the seller to correct it.

Import of goods

The input VAT of an import comes from the customs document. On the supplier's invoice, under VAT on this purchase, choose:

• Import of goods, VAT paid at customs, or
• Import of goods, VAT settled in the return (art. 33a),

and fill in Customs document number, Customs document date, VAT base per customs document (PLN) and VAT per customs document (PLN). The import goes into the JPK in the month of the customs document's date. Under art. 33a the same VAT is also output VAT, and quarterly returns are not allowed: set your JPK to monthly.

When the JPK file is held back

If a purchase lacks data, Norman holds the file back and lists up to 10 documents with what each lacks: the customs document, the kind of purchase (goods or services), the supplier's EU VAT number, the document number or the amount. Add the data, or prepare the file outside Norman.

sp. z o.o.

In a company, every bill with Polish VAT must be reviewed (NIP, dates, the right to deduct and its share) before it goes into the JPK. The KSeF copy must agree with the bill. In the company's books, foreign purchases, reverse charge and imports go to review: Norman does not create the self-assessed VAT entries for them automatically.

In the company's books, Norman deducts VAT only from documents that go into the JPK_V7. For a receipt without the company's NIP, a receipt above PLN 450 or an expense without a document, the whole gross amount goes to the cost account. A fixed-asset purchase booked on account 010, 020 or 080 and linked to an asset in the register is stated in the JPK_V7 as a fixed-asset purchase (K_40 and K_41): see Fixed assets and depreciation.