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.

Which documents go into the JPK_V7

Purchase invoices from KSeF are read from their FA(3) file. The receipt date is the date in the KSeF number.

Uploaded and manual documents go into the file when:

• it is an invoice, or a receipt that names your company's NIP,
• the amounts are in złoty, at a Polish VAT rate (23%, 8% or 5%),
• it has a valid Polish supplier NIP and a document number,
• it is booked as an expense or a bill to pay.

The receipt date is the day the document reached Norman. A document goes into the JPK in the month of the later of two dates: the supply and the receipt.

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.

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 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 transaction 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.

What Norman does not do yet

• It does not apply the art. 90 proportion for mixed taxable and exempt sales: set the deducted VAT on the documents and confirm it on the JPK report.
• It does not add non-deducted VAT to a fixed asset's initial value.
• A bill from a cash-method supplier paid in parts waits until it is paid in full.