Along with the new SAF-T VDEK / JPK_VAT format for submitting VAT records to the Tax Office, the Ministry of Finance is also making a few other changes to what should be included in those records. One of these changes is the requirement to provide a code informing what type of goods were the subject of the transaction. These are called “GTU codes”, and while not every type of goods falls under one of their categories, for those that do, it will be crucial to provide them in the monthly (or quarterly) JPK_VAT records.
There are 13 GTU codes spanning from GTU_01 to GTU_13. They will be used for goods such as alcohol, fuel, waste, and even some electrical components. You can find a full list below this article. The new JPK_VAT format will have positions dedicated to each of the new codes, which must be entered in case the transactions are related to them. Please note, more than one GTU code can, and should, be provided if the transaction falls in multiple categories.
The new system of GTU codes must be used for nearly all relevant transactions provided in monthly/quarterly records. There are only really a few exceptions, such as:
- transactions where the goods in question do not fall under any of the GTU categories
- transactions registered by the cash register or sales not covered by the obligation to keep sales records by means of a cash register.
- cumulative non-invoiced transactions
- special Polish rules on settling out the output VAT arising from purchases which create an output VAT for the purchaser such as intracommunity acquisitions, import of services, and reverse charge mechanism.
For all transaction types which do require the GTU codes, including intracommunity deliveries of goods, export, single purpose vouchers, and even in the case of a corrective invoice for a transaction which took place before the implementation of the new JPK_VAT format, the codes must be provided.
If you are wondering whether you need to provide correct GTU codes in your Polish VAT records, the short answer is ‘yes’, if you deal in any of the goods listed. Depending on the specifics, however, that may not be the case. Figuring out all the newest changes in Polish VAT law can be tough, even for people native to the country. If you have any doubts or questions regarding VAT in Poland, Intertax can help. Our team of experts constantly stays on top of the newest changes and regulations to make sure that our services are of the highest quality, and most importantly, compliant with VAT law.
|GTU Symbol||Goods or Service Specification|
|GTU_01||Alcoholic Beverages – ethyl alcohol, beer, wine, Fermented beverages, and intermediate products|
|GTU_02||Aviation and motor gasoline, diesel fuel, LPG, heating oil etc.|
|GTU_03||Heating oil within the meaning of the provisions on excise duty and lubricating oils, other oils with CN codes from 2710 19 71 To 2710 19 99, excluding products with CN code 2710 19 85 (white oils, liquid paraffin) and plastic greases falling within CN code 2710 19 99, lubricating oils with CN code 2710 20 90, lubricating preparations under CN heading 3403, excluding plastic lubricants of this heading|
|GTU_04||Tobacco products, dried tobacco, liquid for electronic cigarettes and innovative products within the meaning of the provisions on excise duty|
|GTU_06||Electronic devices and parts and materials therefore|
|GTU_07||Vehicles and auto parts with CN codes 8701-8708 and CN 8708 10 only|
|GTU_08||Precious and base metals|
|GTU_09||Medicines and medical devices – medicinal products, foodstuffs for particular nutritional uses and medical devices,|
|GTU_10||Buildings, structures, and land|
|GTU_11||Transfer of greenhouse gas emission allowances|
|GTU_12||Intangible services – only: consulting, accounting, legal, management, training, marketing, head offices, advertising, market and public opinion research, in the field of scientific research and development works|
|GTU_13||Transport and storage services|
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