Service import based on applicable laws and the SAF_T VAT (JPK_VAT) file
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Service import based on applicable laws and the SAF_T VAT ( JPK_VAT ) file

On March 2, 2018, on its website the Ministry of Finance published a press release about the rules for the proper entry of data for service import transactions based on applicable laws in a SAF_T VAT file.

Methods for the presentation of import transactions based on applicable laws in SAF_T VAT files

The Ministry of Finance informs that due to a change of the laws that stipulate the rules for the entry of import transactions in SAF_T VAT files, it is required to indicate a customs document number and data of a contracting party from a third country instead of a customs agency. These principles have become valid for SAF_T VAT files starting from March 2018. Tax payers that have already indicated the customs agency as a contracting party in SAF_T VAT files, are not obliged to adjust the files they have sent.

The entry of SAD documents and posting within the Dynamics NAV system

As a result of the entry of SAD documents and posting in the Dynamics NAV system:

  • as a Purchase from the Vendor – Customs Office,
  • as Pay-to Vendor No.-Customs Office,

data from the Customs Office card (such as VAT Registration No./NIP, Name, Address) is entered into VAT registers.

Guidelines on the posting of the abovementioned transactions in Microsoft Dynamics NAV pursuant to the changes announced by the Ministry of Finance

One of the methods that can be used to submit the customers’ data is the entry of a purchase document received from the original (actual) vendor. When it is entered, the user should select a relevant Customs Office as a Pay-to Vendor with the Employee Advance checkbox selected. As a result the payer’s data is replaced with the vendor’s data in the VAT register.

The other method involves the entry of a relevant purchase document received from the vendor – Customs Office. In such a case, to fill in the VAT Contracting Party data, the user selects the number of the actual vendor in the NIP/VAT Registration No. field and selects the Employee Advance checkbox. VAT Contracting Party data should be entered even if it exists in the vendor card.

Note! The VAT Registration No. field is obligatory.

  • Microsoft Dynamics NAV 2009 PL – NAV 2009 R2 PL

The SAD document should be prepared in compliance with the existing procedure. Before it is posted, on the Invoicing FastTab on the card, the user should fill in the name and address of the actual vendor, and a VAT Registration No. of the actual vendor on the Foreign Trade FastTab. This data will be registered in the VAT registers and transferred to a SAF-T file.

  • NAV 3.10, 3.70, 4.0, 5.0 PL

In previous versions of NAV, it was necessary to create a new product posting group to issue a SAD document (e.g. VAT23SAD) for a vendor. For this group in combination with a VAT business posting group (Foreign Trade), the VAT Calculation Type field will now be set up as Full VAT.

This will enable the user to perform a proper posting of VAT and data in VAT registers. However, it will be necessary to use a posting order document to transfer the payment from the actual vendor to the vendor – customs office.