Code GTU_07 in the new JPK_VAT - how to use? - Infor.pl

Code GTU_07 in the new JPK_VAT - problems

- The regulations should be changed as soon as possible so that each car part is covered by the GTU_07 code - appeals Adam Małyszko, president of the Automobile Recycling Forum. It indicates that this was the case for transactions covered by the split payment procedure, where the MPP tag (split payment method) covers all parts and accessories for motor vehicles (listed in Annex 15 to the VAT Act).

- Why not do this when labeling car parts with the code GTU_07? - the expert wonders.

It adds that there is no justification for distinguishing between those marked with GTU_07 and those not covered by it. On the other hand, it makes the work of accountants difficult and exposes entrepreneurs to high penalties.

Code GTU_07 should be used to mark both domestic and intra-community deliveries as well as exports. It doesn't matter if the car part is new or used.

The obligation results from the regulation of the Minister of Finance, Investments and Development of October 15, 2019 on the detailed scope of data contained in tax declarations and records in the field of tax on goods and services (Journal of Laws, item 1988, as amended). This regulation was introduced from October 1 this year. the requirement to mark certain supplies and services with appropriate GTU codes in JPK_V7.

Do all car parts need to be marked with the code GTU_07?

One of the codes: GTU_07 applies to vehicles and car parts, but marked only with CN codes 8701-8708 and CN 8708 10. Therefore, some vehicle elements are not marked in JPK_V7, and others are. The accountants are now wondering how to tell the difference.

In addition, the minister formulated the regulation in such a way that he listed the item included in CN grouping 8708, and then separately provided the code included in this grouping as a subclass - 8708 10.

The Ministry of Finance itself admitted on its website (www.podatki.gov.pl) that CN subheading 8708 10 falls under CN heading 8708. In responses to questions about the new SAF-T, the ministry explained that: "GTU_07 group includes goods with CN codes 8701–8708. The designation applies to groups and subgroups. On the other hand, the separately shown CN subheading 8708 10 falls under CN heading 8708 and is a specification of the product group indicated. '

- This answer does not explain much and certainly does not give a full picture of what part delivery should be included in GTU_07 - says Adam Małyszko.

The problem with the bumpers ...

The President of FORS points out that according to the CN markings:

The conclusion from this is that any part that qualifies as a bumper or bumper should be code GTU_07.

… And sets

An even bigger problem - as President Małyszko notes - is when qualifying sets, e.g. for the entire drive system. Why? Because according to the minister's classification, the gearbox is designated GTU_07, and the engine is not.

Another example is a road wheel sold as one item. The rim is marked GTU_07 and the tire is not. The expert explains that the whole is, however, subject to marking.

On the other hand, parts used as part of the repair service do not, in principle, have to be marked with the GTU code if their delivery is part of a comprehensive service (it affects its price). However, if the parts are specified on the invoice, then - as emphasized by Adam Małyszko - if the GTU_07 code applies to at least one of them, the entire invoice must be marked in this way in JPK_V7.

In order to support the accountants, the Car Recycling Forum has prepared a table in which it suggests which car part should be marked with the GTU_07 code and which should not (see the table). However, this is not - as the president of FORS reserves - a binding interpretation, because the prepared list has not been officially confirmed by the director of the National Tax Information.

Penalties for mistakes

As you can see, it is not difficult to make a mistake, and taxpayers cannot be sure whether the tax office will impose a fine of PLN 500 for incorrect marking with the GTU code. Pursuant to the VAT Act, such a fine may result in any error in the records "which makes it impossible to verify the correctness of the transaction".

- We still do not know what should be understood by this phrase - points out President Małyszko. In his opinion, it is only in practice that taxpayers will find out whether any mistake in GTU codes will be punished, including those that have no de facto significance for the correct VAT settlement.

Binding information

The taxpayer can count on the assistance of the National Tax Information in this respect, but only if he submits an application for binding rate information (WIS).

KIS does not provide answers in this respect either by phone (via the KIS hotline) or by e-mail. In the case of the proper classification of goods according to the Combined Nomenclature CN or services according to PKWiU (in order to mark them with the appropriate GTU symbol), it does not issue individual interpretations, but only WIS. The authority has three months to issue it.

As a rule, the fee is PLN 40, but it is multiplied by the number of goods and services asked by the taxpayer.

Maybe something will change

It is possible that the regulation of October 15, 2019 will be amended. This was announced by Deputy Minister of Finance Jan Sarnowski in response to the parliamentary question no. 12180 of November 6, 2020. He explained that the ministry was carrying out "analyzes of the necessity to introduce changes to the executive regulation in the field of GTU". © ℗

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Agnieszka Pokojska