OpenAccountants

openaccountants/skills/poland-vat-return.md

poland-vat-return.md674 lines32.0 KB

v20EU

1	---
2	name: poland-vat-return
3	description: Use this skill whenever asked to prepare, review, or classify transactions for a Polish VAT return (JPK_V7M / JPK_V7K) for a self-employed individual or small business in Poland. Trigger on phrases like "prepare VAT return", "do the VAT", "Polish VAT", "JPK", "deklaracja VAT", "plik JPK", or any request involving Poland VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Poland only and only standard czynny podatnik VAT registrations. VAT groups (grupa VAT), special economic zones, and fiscal representatives are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Polish VAT work.
4	version: 2.0
5	---
6
7	# Poland VAT Return Skill (JPK_V7M / JPK_V7K) v2.0
8
9	## Section 1 — Quick reference
10
11	Read this whole section before classifying anything. The workflow runbook is in `vat-workflow-base` Section 1 — follow that runbook with this skill providing the country-specific content and `eu-vat-directive` providing the EU directive content.
12
13	\| Field \| Value \|
14	\|---\|---\|
15	\| Country \| Poland (Rzeczpospolita Polska) \|
16	\| Standard rate \| 23% \|
17	\| Reduced rates \| 8% (food, restaurant services, passenger transport, certain construction/renovation of residential buildings), 5% (basic foodstuffs, books, periodicals, hygiene products) \|
18	\| Zero rate \| 0% (exports, intra-EU B2B supplies of goods, certain agricultural inputs) \|
19	\| Return form \| JPK_V7M (monthly filers) or JPK_V7K (quarterly filers — deklaracja quarterly, ewidencja monthly) \|
20	\| Filing portal \| e-Urząd Skarbowy (https://e-urzadskarbowy.podatki.gov.pl) \|
21	\| Authority \| Krajowa Administracja Skarbowa (KAS — National Revenue Administration) \|
22	\| Currency \| PLN only \|
23	\| Filing frequencies \| Monthly (JPK_V7M — standard); Quarterly (JPK_V7K — available to "mały podatnik" with annual turnover ≤ EUR 2M equivalent) \|
24	\| Deadline \| 25th of month following period end (both monthly and quarterly) \|
25	\| KSeF status \| Krajowy System e-Faktur — mandatory structured e-invoicing phased in from 2026 \|
26	\| Split payment (MPP) \| Mandatory for Annex 15 goods/services where invoice ≥ PLN 15,000 gross \|
27	\| Companion skill (Tier 1, workflow) \| vat-workflow-base v0.1 or later — MUST be loaded \|
28	\| Companion skill (Tier 2, EU directive) \| eu-vat-directive v0.1 or later — MUST be loaded \|
29	\| Contributor \| Open Accountants \|
30	\| Validated by \| Pending — requires doradca podatkowy validation \|
31	\| Validation date \| Pending \|
32
33	Key JPK_V7 fields (deklaracja section):
34
35	\| Field \| Meaning \|
36	\|---\|---\|
37	\| K_10 \| Net value of domestic sales at 23% \|
38	\| K_11 \| Output VAT at 23% on domestic sales \|
39	\| K_12 \| Net value of domestic sales at 8% \|
40	\| K_13 \| Output VAT at 8% \|
41	\| K_14 \| Net value of domestic sales at 5% \|
42	\| K_15 \| Output VAT at 5% \|
43	\| K_16 \| Net value of domestic sales at 0% \|
44	\| K_17 \| Net value of intra-EU supplies of goods (WDT) \|
45	\| K_18 \| Net value of exports \|
46	\| K_19 \| Net value of intra-EU supplies of services (where buyer accounts for VAT) \|
47	\| K_20 \| Net value of domestic supplies where buyer accounts for VAT (reverse charge) \|
48	\| K_21 \| Net value of exempt supplies \|
49	\| K_22 \| Net value of supplies not subject to VAT \|
50	\| K_23 \| Net value of intra-EU acquisitions of goods (WNT) \|
51	\| K_24 \| Output VAT on WNT \|
52	\| K_25 \| Net value of import of goods (customs) \|
53	\| K_26 \| Output VAT on import of goods \|
54	\| K_27 \| Net value of import of services (Art. 28b) \|
55	\| K_28 \| Output VAT on import of services \|
56	\| K_29 \| Net value of domestic purchases where buyer accounts (Art. 17(1)(7-8)) \|
57	\| K_30 \| Output VAT on domestic reverse charge \|
58	\| K_31 \| Net value of intra-EU acquisitions of services \|
59	\| K_32 \| Output VAT on EU service acquisitions \|
60	\| K_34 \| Total output VAT (sum of K_11+K_13+K_15+K_24+K_26+K_28+K_30+K_32) \|
61	\| K_40 \| Input VAT on domestic purchases \|
62	\| K_41 \| Input VAT on intra-EU acquisitions \|
63	\| K_42 \| Input VAT on imports \|
64	\| K_43 \| Input VAT on domestic reverse charge \|
65	\| K_44 \| Input VAT corrections (prior period) \|
66	\| K_45 \| Total input VAT (K_40+K_41+K_42+K_43+K_44) \|
67	\| K_46 \| Excess input over output (if K_45 > K_34) \|
68	\| K_47 \| Excess output over input (if K_34 > K_45) — VAT payable \|
69	\| K_48 \| Amount requested as refund \|
70	\| K_49 \| Amount carried forward to next period \|
71	\| K_50 \| VAT payable to the tax office \|
72
73	GTU codes (required in ewidencja section):
74
75	\| Code \| Category \|
76	\|---\|---\|
77	\| GTU_01 \| Alcohol \|
78	\| GTU_02 \| Fuel \|
79	\| GTU_03 \| Heating oil \|
80	\| GTU_04 \| Tobacco \|
81	\| GTU_05 \| Waste \|
82	\| GTU_06 \| Electronic devices \|
83	\| GTU_07 \| Vehicles and parts \|
84	\| GTU_08 \| Precious metals and scrap \|
85	\| GTU_09 \| Pharmaceuticals \|
86	\| GTU_10 \| Buildings and land \|
87	\| GTU_11 \| Emission rights and similar \|
88	\| GTU_12 \| Intangible services (advisory, legal, accounting, management) \|
89	\| GTU_13 \| Transport and storage \|
90
91	Conservative defaults — Poland-specific:
92
93	\| Ambiguity \| Default \|
94	\|---\|---\|
95	\| Unknown rate on a sale \| 23% \|
96	\| Unknown VAT status of a purchase \| Not deductible \|
97	\| Unknown counterparty country \| Domestic Poland \|
98	\| Unknown B2B vs B2C status for EU customer \| B2C, charge 23% \|
99	\| Unknown business-use proportion (vehicle, phone) \| 50% recovery (vehicle default per Art. 86a) \|
100	\| Unknown SaaS billing entity \| Reverse charge from non-EU (K_27/K_28) \|
101	\| Unknown blocked-input status \| Blocked \|
102	\| Unknown whether transaction is in scope \| In scope \|
103	\| Unknown white list status of supplier \| WARN — verify before payment \|
104
105	Red flag thresholds:
106
107	\| Threshold \| Value \|
108	\|---\|---\|
109	\| HIGH single-transaction size \| PLN 15,000 (also triggers split payment check) \|
110	\| HIGH tax-delta on a single conservative default \| PLN 1,000 \|
111	\| MEDIUM counterparty concentration \| >40% of output OR input \|
112	\| MEDIUM conservative-default count \| >4 across the return \|
113	\| LOW absolute net VAT position \| PLN 25,000 \|
114
115	---
116
117	## Section 2 — Required inputs and refusal catalogue
118
119	### Required inputs
120
121	Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from: PKO BP, mBank, ING Bank Śląski, Santander Bank Polska, Bank Pekao, Alior Bank, BNP Paribas PL, Revolut Business, Wise Business, or any other.
122
123	Recommended — sales invoices (faktury sprzedaży) for the period, purchase invoices (faktury zakupu) for input VAT claims above PLN 1,000, NIP number, white list verification for suppliers.
124
125	Ideal — complete invoice register, KSeF export (when available), prior period JPK_V7, white list verification log.
126
127	Refusal policy if minimum is missing — SOFT WARN. If no bank statement → hard stop. If bank statement only → proceed with reviewer brief warning about invoice verification and white list checks.
128
129	### Poland-specific refusal catalogue
130
131	These apply on top of EU-wide refusals in `eu-vat-directive` Section 13.
132
133	R-PL-1 — VAT-exempt entity (podatnik zwolniony). Trigger: client is VAT-exempt (Art. 113 — turnover ≤ PLN 200,000). Message: "VAT-exempt entities do not file JPK_V7. They have no obligation to charge or recover VAT. This skill covers czynny podatnik VAT only."
134
135	R-PL-2 — VAT group (grupa VAT). Trigger: client is part of a VAT group under Art. 15a. Message: "VAT groups require consolidated filing. Out of scope."
136
137	R-PL-3 — Fiscal representative. Trigger: non-resident with fiscal representative. Message: "Fiscal representative obligations are beyond this skill."
138
139	R-PL-4 — Partial exemption (proporcja/prewspółczynnik). Trigger: client makes both taxable and exempt supplies, exempt proportion non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned under Art. 90 (proporcja) and/or Art. 86 ust. 2a (prewspółczynnik). Please use a doradca podatkowy."
140
141	R-PL-5 — Special economic zone. Trigger: client operates in a special economic zone with VAT exemptions. Message: "Special economic zone VAT rules require specialist advice. Out of scope."
142
143	R-PL-6 — Margin scheme (VAT marża). Trigger: client deals in second-hand goods, art, antiques, or travel agent packages under margin scheme. Message: "Margin scheme requires transaction-level margin computation. Out of scope."
144
145	R-PL-7 — Income tax instead of VAT. Trigger: user asks about PIT/CIT. Message: "This skill handles JPK_V7 (VAT) only. For Polish income tax, use the appropriate skill."
146
147	R-PL-8 — KSeF mandatory e-invoicing dispute. Trigger: client's invoices should be on KSeF but are not. Message: "If mandatory KSeF e-invoicing applies, invoices not submitted through KSeF may not be valid for input VAT deduction. Please verify KSeF compliance with a doradca podatkowy before claiming input VAT."
148
149	---
150
151	## Section 3 — Supplier pattern library (the lookup table)
152
153	Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.
154
155	### 3.1 Polish banks (fees exempt — exclude)
156
157	\| Pattern \| Treatment \| Notes \|
158	\|---\|---\|---\|
159	\| PKO BP, PKO BANK POLSKI \| EXCLUDE for bank charges/fees \| Financial service, exempt Art. 43 ust. 1 pkt 38-41 \|
160	\| MBANK, BRE BANK \| EXCLUDE \| Same \|
161	\| ING BANK ŚLĄSKI, ING PL \| EXCLUDE \| Same \|
162	\| SANTANDER BANK POLSKA, BZWBK \| EXCLUDE \| Same \|
163	\| BANK PEKAO, PEKAO SA \| EXCLUDE \| Same \|
164	\| ALIOR BANK, BNP PARIBAS PL \| EXCLUDE \| Same \|
165	\| REVOLUT, WISE, N26 (fee lines) \| EXCLUDE \| Check for separate taxable subscriptions \|
166	\| ODSETKI, INTEREST \| EXCLUDE \| Interest, out of scope \|
167	\| KREDYT, POŻYCZKA, LOAN \| EXCLUDE \| Loan principal, out of scope \|
168
169	### 3.2 Polish government and statutory bodies (exclude entirely)
170
171	\| Pattern \| Treatment \| Notes \|
172	\|---\|---\|---\|
173	\| URZĄD SKARBOWY, US \| EXCLUDE \| Tax office payment \|
174	\| E-DEKLARACJE, E-URZAD SKARBOWY \| EXCLUDE \| Tax filing system \|
175	\| ZUS, ZAKŁAD UBEZPIECZEŃ SPOŁECZNYCH \| EXCLUDE \| Social security contributions \|
176	\| KRUS \| EXCLUDE \| Agricultural social security \|
177	\| GUS, GŁÓWNY URZĄD STATYSTYCZNY \| EXCLUDE \| Statistical office fee \|
178	\| KRS, SĄD REJONOWY \| EXCLUDE \| Court/registry fee \|
179	\| KSeF (payment to system) \| EXCLUDE \| E-invoicing system \|
180
181	### 3.3 Polish utilities
182
183	\| Pattern \| Treatment \| Field \| Notes \|
184	\|---\|---\|---\|---\|
185	\| PGE, PGE OBRÓT \| Domestic 23% \| K_40 (input) \| Electricity — overhead \|
186	\| TAURON, ENEA, ENERGA \| Domestic 23% \| K_40 (input) \| Regional energy suppliers \|
187	\| PGNiG, POLSKIE GÓRNICTWO NAFTOWE \| Domestic 23% \| K_40 (input) \| Gas supply \|
188	\| ORANGE POLSKA, ORANGE PL \| Domestic 23% \| K_40 (input) \| Telecoms — overhead \|
189	\| PLAY, P4 \| Domestic 23% \| K_40 (input) \| Mobile telecoms \|
190	\| T-MOBILE PL, PLUS, POLKOMTEL \| Domestic 23% \| K_40 (input) \| Mobile telecoms \|
191	\| NETIA, UPC POLSKA \| Domestic 23% \| K_40 (input) \| Broadband/telecoms \|
192
193	### 3.4 Insurance (exempt — exclude)
194
195	\| Pattern \| Treatment \| Notes \|
196	\|---\|---\|---\|
197	\| PZU, WARTA, ERGO HESTIA \| EXCLUDE \| Insurance, exempt Art. 43 ust. 1 pkt 37 \|
198	\| ALLIANZ PL, AXA PL, GENERALI PL \| EXCLUDE \| Same \|
199	\| UBEZPIECZENIE, POLISA \| EXCLUDE \| All exempt \|
200
201	### 3.5 Post and logistics
202
203	\| Pattern \| Treatment \| Field \| Notes \|
204	\|---\|---\|---\|---\|
205	\| POCZTA POLSKA \| EXCLUDE for standard postage \| \| Universal postal service, exempt \|
206	\| POCZTA POLSKA \| Domestic 23% for courier/Pocztex \| K_40 \| Non-universal services taxable \|
207	\| INPOST, PACZKOMAT \| Domestic 23% \| K_40 \| Parcel lockers, taxable \|
208	\| DPD PL, DHL PL, GLS PL \| Domestic 23% \| K_40 \| Courier, taxable \|
209
210	### 3.6 Transport (Poland domestic)
211
212	\| Pattern \| Treatment \| Field \| Notes \|
213	\|---\|---\|---\|---\|
214	\| PKP, PKP INTERCITY \| Domestic 8% \| K_40 \| Passenger rail at 8% \|
215	\| POLREGIO, KOLEJE MAZOWIECKIE \| Domestic 8% \| K_40 \| Regional rail at 8% \|
216	\| ZTM, MPK, KOMUNIKACJA MIEJSKA \| Domestic 8% \| K_40 \| Urban public transport at 8% \|
217	\| LOT, RYANAIR, WIZZ AIR (international) \| EXCLUDE / 0% \| \| International flights zero rated \|
218	\| TAXI, BOLT PL, UBER PL \| Domestic 8% \| K_40 \| Taxi/ride-hailing at 8% (passenger transport) \|
219
220	### 3.7 Food retail (blocked unless resale)
221
222	\| Pattern \| Treatment \| Notes \|
223	\|---\|---\|---\|
224	\| BIEDRONKA, JERONIMO MARTINS \| Default BLOCK input VAT \| Supermarket — personal provisioning \|
225	\| LIDL PL, ALDI PL, KAUFLAND \| Default BLOCK \| Same \|
226	\| ŻABKA, LEWIATAN, STOKROTKA \| Default BLOCK \| Same \|
227	\| RESTAURANTS, CAFES, BARS \| Default BLOCK \| Representation — see note below \|
228
229	Note on Polish representation: Poland allows VAT recovery on business entertainment (usługi gastronomiczne) — but ONLY on catering services (usługi cateringowe). Restaurant services (eaten on premises) are NOT deductible under Art. 88 ust. 1 pkt 4. Catering (delivered food for business meetings) IS deductible. Default: block. [T2] flag if client claims catering.
230
231	### 3.8 SaaS — EU suppliers (reverse charge, K_31/K_32/K_41)
232
233	\| Pattern \| Billing entity \| Field \| Notes \|
234	\|---\|---\|---\|---\|
235	\| GOOGLE (Ads, Workspace, Cloud) \| Google Ireland Ltd (IE) \| K_31/K_32/K_41 \| EU service reverse charge \|
236	\| MICROSOFT (365, Azure) \| Microsoft Ireland Operations Ltd (IE) \| K_31/K_32/K_41 \| Reverse charge \|
237	\| ADOBE \| Adobe Ireland (IE) \| K_31/K_32/K_41 \| Reverse charge \|
238	\| META, FACEBOOK ADS \| Meta Platforms Ireland Ltd (IE) \| K_31/K_32/K_41 \| Reverse charge \|
239	\| LINKEDIN (paid) \| LinkedIn Ireland (IE) \| K_31/K_32/K_41 \| Reverse charge \|
240	\| SPOTIFY \| Spotify AB (SE) \| K_31/K_32/K_41 \| EU reverse charge \|
241	\| DROPBOX \| Dropbox Ireland (IE) \| K_31/K_32/K_41 \| Reverse charge \|
242	\| SLACK \| Slack Ireland (IE) \| K_31/K_32/K_41 \| Reverse charge \|
243	\| ATLASSIAN \| Atlassian BV (NL) \| K_31/K_32/K_41 \| EU reverse charge \|
244	\| ZOOM \| Zoom Ireland (IE) \| K_31/K_32/K_41 \| Reverse charge \|
245	\| STRIPE (subscription) \| Stripe IE \| K_31/K_32/K_41 \| Transaction fees may be exempt \|
246
247	### 3.9 SaaS — non-EU suppliers (reverse charge, K_27/K_28)
248
249	\| Pattern \| Billing entity \| Field \| Notes \|
250	\|---\|---\|---\|---\|
251	\| AWS (standard) \| AWS EMEA SARL (LU) — check \| K_31/K_32/K_41 \| LU entity → EU reverse charge \|
252	\| NOTION \| Notion Labs Inc (US) \| K_27/K_28 \| Non-EU import of services \|
253	\| ANTHROPIC, CLAUDE \| Anthropic PBC (US) \| K_27/K_28 \| Non-EU \|
254	\| OPENAI, CHATGPT \| OpenAI Inc (US) \| K_27/K_28 \| Non-EU \|
255	\| GITHUB \| GitHub Inc (US) \| K_27/K_28 \| Check if billed by IE entity \|
256	\| FIGMA \| Figma Inc (US) \| K_27/K_28 \| Non-EU \|
257	\| CANVA \| Canva Pty Ltd (AU) \| K_27/K_28 \| Non-EU \|
258	\| HUBSPOT \| US or IE — check \| K_27/K_28 or K_31/K_32 \| Depends on billing entity \|
259	\| TWILIO \| Twilio Inc (US) \| K_27/K_28 \| Non-EU \|
260
261	### 3.10 Payment processors
262
263	\| Pattern \| Treatment \| Notes \|
264	\|---\|---\|---\|
265	\| STRIPE (transaction fees) \| EXCLUDE (exempt) \| Payment processing exempt \|
266	\| PAYPAL (transaction fees) \| EXCLUDE (exempt) \| Same \|
267	\| PRZELEWY24, PAYU, TPAY \| Check invoice \| Polish payment processors — fees may be exempt financial services \|
268	\| BLIK (merchant fees) \| Check invoice \| Exempt financial service \|
269
270	### 3.11 Professional services (Poland)
271
272	\| Pattern \| Treatment \| Field \| Notes \|
273	\|---\|---\|---\|---\|
274	\| KANCELARIA, ADWOKAT, RADCA PRAWNY \| Domestic 23% \| K_40 \| Legal — deductible if business. GTU_12 for sales. \|
275	\| BIURO RACHUNKOWE, KSIĘGOWY, BIEGŁY REWIDENT \| Domestic 23% \| K_40 \| Accountant — always deductible. GTU_12 for sales. \|
276	\| NOTARIUSZ \| Domestic 23% \| K_40 \| Notary \|
277	\| DORADCA PODATKOWY \| Domestic 23% \| K_40 \| Tax adviser \|
278
279	### 3.12 Payroll and social security (exclude entirely)
280
281	\| Pattern \| Treatment \| Notes \|
282	\|---\|---\|---\|
283	\| ZUS, SKŁADKI ZUS \| EXCLUDE \| Social security contributions \|
284	\| WYNAGRODZENIE, PENSJA, PŁACA (outgoing) \| EXCLUDE \| Wages — outside VAT scope \|
285	\| PIT-4R, ZALICZKA PIT \| EXCLUDE \| Employee income tax withholding \|
286	\| PFRON \| EXCLUDE \| Disability fund contribution \|
287
288	### 3.13 Property and rent
289
290	\| Pattern \| Treatment \| Notes \|
291	\|---\|---\|---\|
292	\| CZYNSZ, NAJEM (commercial, with VAT) \| Domestic 23% \| Commercial lease with VAT \|
293	\| CZYNSZ, NAJEM (residential, no VAT) \| EXCLUDE \| Residential lease, exempt Art. 43 ust. 1 pkt 36 \|
294	\| WSPÓLNOTA MIESZKANIOWA, SPÓŁDZIELNIA \| EXCLUDE \| Housing cooperative fees \|
295
296	### 3.14 Internal transfers and exclusions
297
298	\| Pattern \| Treatment \| Notes \|
299	\|---\|---\|---\|
300	\| PRZELEW WŁASNY, TRANSFER WEWNĘTRZNY \| EXCLUDE \| Internal movement \|
301	\| DYWIDENDA \| EXCLUDE \| Dividend, out of scope \|
302	\| SPŁATA KREDYTU, RATA \| EXCLUDE \| Loan repayment, out of scope \|
303	\| WYPŁATA GOTÓWKI, BANKOMAT, ATM \| TIER 2 — ask \| Default exclude; ask what cash was spent on \|
304
305	### 3.15 White list and split payment checks
306
307	\| Pattern \| Treatment \| Notes \|
308	\|---\|---\|---\|
309	\| Any purchase invoice ≥ PLN 15,000 gross \| WARN: verify white list + split payment \| Art. 108a — mandatory MPP for Annex 15 items \|
310	\| Supplier bank account not on white list \| WARN: input VAT at risk \| Art. 96b — verify at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka \|
311
312	---
313
314	## Section 4 — Worked examples
315
316	Six fully worked classifications from a hypothetical Polish self-employed IT consultant.
317
318	### Example 1 — Non-EU SaaS reverse charge (Notion)
319
320	Input line:
321	`03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; PLN 64.32`
322
323	Reasoning:
324	Notion Labs Inc is US entity (Section 3.9). Import of services under Art. 28b. Report net PLN 64.32 in K_27, output VAT (23% = PLN 14.79) in K_28, input VAT PLN 14.79 in K_42 (or K_40 depending on form version). Net effect zero.
325
326	Output:
327
328	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Field (output) \| Field (input) \| Default? \| Question? \| Excluded? \|
329	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
330	\| 03.04.2026 \| NOTION LABS INC \| -64.32 \| -64.32 \| 14.79 \| 23% \| K_27/K_28 \| K_42 \| N \| — \| — \|
331
332	### Example 2 — EU service, reverse charge (Google Ads)
333
334	Input line:
335	`10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -3,800.00 ; PLN`
336
337	Reasoning:
338	Google Ireland (IE). EU service acquisition. Net PLN 3,800 in K_31, output VAT (23% = PLN 874) in K_32, input VAT PLN 874 in K_41.
339
340	Output:
341
342	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Field (output) \| Field (input) \| Default? \| Question? \| Excluded? \|
343	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
344	\| 10.04.2026 \| GOOGLE IRELAND LIMITED \| -3,800.00 \| -3,800.00 \| 874.00 \| 23% \| K_31/K_32 \| K_41 \| N \| — \| — \|
345
346	### Example 3 — Restaurant service, blocked
347
348	Input line:
349	`15.04.2026 ; RESTAURACJA POD SAMSONEM ; DEBIT ; Client dinner ; -450.00 ; PLN`
350
351	Reasoning:
352	Restaurant service (usługa gastronomiczna) — input VAT blocked under Art. 88 ust. 1 pkt 4. This is NOT catering (which would be deductible). Default: block. No input VAT.
353
354	Output:
355
356	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Field \| Default? \| Question? \| Excluded? \|
357	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
358	\| 15.04.2026 \| RESTAURACJA POD SAMSONEM \| -450.00 \| -450.00 \| 0 \| — \| — \| Y \| Q1 \| "Restaurant: blocked — catering (delivered) would be deductible, restaurant (on-premises) is not" \|
359
360	### Example 4 — Domestic purchase, split payment threshold
361
362	Input line:
363	`18.04.2026 ; DELL POLSKA ; DEBIT ; Invoice FV/2026/04/41 Laptop ; -7,995.00 ; PLN`
364
365	Reasoning:
366	Domestic purchase from Polish vendor. PLN 7,995 incl. 23% VAT. Net = PLN 6,500. VAT = PLN 1,495. Below PLN 15,000 gross threshold for mandatory split payment. Electronics (laptop) may trigger GTU_06 if client resells electronics — for purchases, no GTU required. Input VAT deductible in K_40. Check: is the supplier on the white list? Verify at wykaz podatników.
367
368	Output:
369
370	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Field \| Default? \| Question? \| Excluded? \|
371	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
372	\| 18.04.2026 \| DELL POLSKA \| -7,995.00 \| -6,500.00 \| -1,495.00 \| 23% \| K_40 \| N \| — \| — \|
373
374	### Example 5 — EU B2B service sale (inbound receipt)
375
376	Input line:
377	`22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice PL-2026-018 IT consultancy ; +16,500.00 ; PLN`
378
379	Reasoning:
380	Incoming from German company. B2B IT consulting — place of supply is Germany. Invoice at 0% with reverse charge note. Report net in K_19 (EU services supplied). GTU_12 applies (intangible/advisory services). Verify German USt-IdNr on VIES.
381
382	Output:
383
384	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Field \| Default? \| Question? \| Excluded? \|
385	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
386	\| 22.04.2026 \| STUDIO KREBS GMBH \| +16,500.00 \| +16,500.00 \| 0 \| 0% \| K_19 \| Y \| Q2 (HIGH) \| "Verify German USt-IdNr; GTU_12 applies" \|
387
388	### Example 6 — Vehicle, 50% restriction
389
390	Input line:
391	`28.04.2026 ; TOYOTA LEASING POLSKA ; DEBIT ; Car lease May ; -2,200.00 ; PLN`
392
393	Reasoning:
394	Car lease payment. Passenger vehicles used for mixed purposes: 50% input VAT deduction under Art. 86a. PLN 2,200 incl. 23% VAT. Net = PLN 1,788.62. Full VAT = PLN 411.38. Deductible = 50% = PLN 205.69. Full 100% deduction requires: ewidencja przebiegu pojazdu (mileage log), VAT-26 form filed, and documented exclusive business use. Default: 50%.
395
396	Output:
397
398	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Field \| Default? \| Question? \| Excluded? \|
399	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
400	\| 28.04.2026 \| TOYOTA LEASING POLSKA \| -2,200.00 \| -1,788.62 \| -205.69 \| 23% (50%) \| K_40 \| Y \| Q3 \| "Vehicle 50% deduction — 100% requires mileage log + VAT-26 form" \|
401
402	---
403
404	## Section 5 — Tier 1 classification rules (compressed)
405
406	### 5.1 Standard rate 23% (Art. 41 ust. 1)
407
408	Default rate. Sales → K_10/K_11. Purchases → K_40.
409
410	### 5.2 Reduced rate 8% (Art. 41 ust. 2, Annex 3)
411
412	Food (certain categories), restaurant/catering services, passenger transport, construction/renovation of residential buildings (social housing). Sales → K_12/K_13.
413
414	### 5.3 Reduced rate 5% (Art. 41 ust. 2a, Annex 10)
415
416	Basic foodstuffs (bread, milk, meat, vegetables, fruit), books, periodicals, certain hygiene products. Sales → K_14/K_15.
417
418	### 5.4 Zero rate (Art. 41 ust. 4-11)
419
420	Exports → K_18. Intra-EU B2B goods (WDT) → K_17 (requires VIES-verified VAT number, transport proof). Intra-EU B2B services → K_19.
421
422	### 5.5 Exempt without credit (Art. 43)
423
424	Financial services (pkt 38-41), insurance (pkt 37), medical (pkt 18-19), education (pkt 26-29), residential rent (pkt 36), postal universal service. Excluded from JPK_V7 output boxes. If significant → R-PL-4 refuses.
425
426	### 5.6 Reverse charge — EU services (Art. 28b)
427
428	EU supplier invoices at 0%: net → K_31, output VAT → K_32, input VAT → K_41.
429
430	### 5.7 Reverse charge — EU goods (WNT, Art. 9)
431
432	Physical goods from EU: net → K_23, output VAT → K_24, input VAT → K_41.
433
434	### 5.8 Reverse charge — non-EU services (import usług, Art. 28b)
435
436	Services from outside EU: net → K_27, output VAT → K_28, input VAT → K_42.
437
438	### 5.9 Import of goods
439
440	Goods from non-EU: import VAT on customs declaration or via simplified procedure. Net → K_25, output VAT → K_26, input VAT → K_42.
441
442	### 5.10 Blocked input VAT (Art. 88)
443
444	- Restaurant services (usługi gastronomiczne) — fully blocked Art. 88 ust. 1 pkt 4. Catering (usługi cateringowe) IS deductible — important distinction.
445	- Accommodation services (usługi hotelowe) — blocked Art. 88 ust. 1 pkt 4. Exception: if resold or part of tourism package.
446	- Passenger vehicles: 50% default (Art. 86a); 100% requires mileage log + VAT-26 form.
447	- Fuel for 50%-deduction vehicles: 50% deductible.
448	- Private use: fully blocked.
449
450	### 5.11 Split payment mechanism (MPP, Art. 108a)
451
452	Mandatory for invoices ≥ PLN 15,000 gross covering goods/services in Annex 15 (electronics, steel, fuel, construction, etc.). Payment must be split: net to supplier's regular account, VAT to supplier's VAT account. Non-compliance risks: loss of input VAT deduction, 30% sanction, joint liability.
453
454	### 5.12 White list verification (Art. 96b)
455
456	For payments > PLN 15,000 to VAT-registered suppliers: verify supplier's bank account is on the white list (wykaz podatników VAT). Payment to an unlisted account → input VAT deduction denied unless notified to tax office within 7 days (ZAW-NR form).
457
458	### 5.13 GTU codes (ewidencja section)
459
460	Sales of specific goods/services must be tagged with GTU codes (GTU_01–GTU_13) in the JPK_V7 ewidencja. For IT consultants, GTU_12 (intangible services) is the most common. GTU codes do not appear on the deklaracja section — only in ewidencja.
461
462	### 5.14 Sales — cross-border B2C
463
464	EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Polish VAT.
465
466	---
467
468	## Section 6 — Tier 2 catalogue (compressed)
469
470	### 6.1 Fuel and vehicle costs
471
472	Pattern: Orlen, BP PL, Shell PL, Circle K PL. Default: 50% recovery (passenger car default). Question: "Is this a passenger car (50%) or commercial vehicle (100%)? Do you keep a mileage log and have VAT-26 filed?"
473
474	### 6.2 Restaurant vs catering
475
476	Pattern: any restaurant name. Default: block. Question: "Was this eaten on premises (restaurant — blocked) or delivered catering for a business meeting (deductible)?"
477
478	### 6.3 Ambiguous SaaS billing entities
479
480	Default: non-EU reverse charge K_27/K_28. Question: "Check invoice for legal entity name and country."
481
482	### 6.4 Round-number owner transfers
483
484	Default: exclude as owner injection. Question: "Customer payment, capital injection, or loan?"
485
486	### 6.5 Incoming from individuals
487
488	Default: domestic B2C at 23%, K_10/K_11. Question: "Sale? Country?"
489
490	### 6.6 Foreign counterparty incoming
491
492	Default: domestic 23%. Question: "B2B with VAT number or B2C? Country?"
493
494	### 6.7 Large purchases (split payment check)
495
496	Pattern: invoice ≥ PLN 15,000 gross. Default: verify Annex 15, white list, and MPP compliance. Question: "Was this paid via split payment? Is the supplier on the white list?"
497
498	### 6.8 Mixed-use phone/internet
499
500	Default: 0% if mixed. Question: "Dedicated business line or mixed? Business percentage?"
501
502	### 6.9 Outgoing to individuals
503
504	Default: exclude as drawings. Question: "Contractor with invoice, wages, refund, or personal?"
505
506	### 6.10 Cash withdrawals
507
508	Default: exclude. Question: "What was the cash used for?"
509
510	### 6.11 Rent payments
511
512	Default: no VAT (residential). Question: "Commercial? Does landlord charge VAT?"
513
514	### 6.12 Foreign hotel
515
516	Default: exclude from input VAT. Question: "Business trip?"
517
518	### 6.13 KSeF invoice verification
519
520	Pattern: any purchase invoice from a Polish supplier. Default: accept. Question: "Is this invoice available in KSeF? (If KSeF is mandatory for this supplier and the invoice is not in KSeF, input VAT may be at risk.)"
521
522	---
523
524	## Section 7 — Excel working paper template (Poland-specific)
525
526	The base specification is in `vat-workflow-base` Section 3. This section provides the Poland-specific overlay.
527
528	### Sheet "Transactions"
529
530	Columns A–L per the base. Column H ("JPK field") accepts valid K_ codes from Section 1. Additional column M for GTU code (GTU_01–GTU_13, sales only). Additional column N for split payment flag (MPP: Y/N).
531
532	### Sheet "Box Summary"
533
534	```
535	Output:
536	\| K_10 \| Domestic sales 23% net \| =SUMIFS(...) \|
537	\| K_11 \| Output VAT 23% \| =C[K_10]*0.23 \|
538	\| K_12 \| Domestic sales 8% net \| =SUMIFS(...) \|
539	\| K_13 \| Output VAT 8% \| =C[K_12]*0.08 \|
540	\| K_14 \| Domestic sales 5% net \| =SUMIFS(...) \|
541	\| K_15 \| Output VAT 5% \| =C[K_14]*0.05 \|
542	\| K_17 \| EU goods supplies (WDT) net \| =SUMIFS(...) \|
543	\| K_18 \| Exports net \| =SUMIFS(...) \|
544	\| K_19 \| EU services supplies net \| =SUMIFS(...) \|
545	\| K_23 \| EU goods acquisitions (WNT) net \| =SUMIFS(...) \|
546	\| K_24 \| Output VAT WNT \| =C[K_23]*0.23 \|
547	\| K_27 \| Import of services net \| =SUMIFS(...) \|
548	\| K_28 \| Output VAT import of services \| =C[K_27]*0.23 \|
549	\| K_31 \| EU services acquisitions net \| =SUMIFS(...) \|
550	\| K_32 \| Output VAT EU services \| =C[K_31]*0.23 \|
551	\| K_34 \| Total output VAT \| =SUM of output VAT fields \|
552
553	Input:
554	\| K_40 \| Input VAT domestic \| =SUMIFS(...) \|
555	\| K_41 \| Input VAT EU acquisitions \| =SUMIFS(...) \|
556	\| K_42 \| Input VAT imports \| =SUMIFS(...) \|
557	\| K_45 \| Total input VAT \| =K_40+K_41+K_42+K_43+K_44 \|
558
559	Bottom line:
560	\| K_46 \| Excess input \| =IF(K_45>K_34, K_45-K_34, 0) \|
561	\| K_47 \| Excess output (VAT payable) \| =IF(K_34>K_45, K_34-K_45, 0) \|
562	\| K_50 \| VAT payable to urzad skarbowy \| =K_47 adjusted for carry-forward \|
563	```
564
565	### Mandatory recalc step
566
567	```bash
568	python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/poland-vat-<period>-working-paper.xlsx
569	```
570
571	---
572
573	## Section 8 — Poland bank statement reading guide
574
575	CSV format conventions. PKO BP exports semicolons with DD.MM.YYYY dates. mBank uses comma-separated with ISO dates. ING PL uses semicolons. Common columns: Data operacji, Opis, Kwota, Saldo.
576
577	Polish language variants. Czynsz (rent), wynagrodzenie/pensja (salary), odsetki (interest), przelew (transfer), wypłata (withdrawal), wpłata (deposit), faktura (invoice). Treat as English equivalents.
578
579	Internal transfers. Labelled "przelew własny", "transfer wewnętrzny". Always exclude.
580
581	Owner draws. Jednoosobowa działalność gospodarcza (sole trader) transfers to personal account are drawings — exclude.
582
583	Refunds. Identify by "zwrot", "korekta", "nota korygująca". Book as negative in same field.
584
585	Foreign currency. Convert to PLN at NBP (National Bank of Poland) mid-rate on the business day preceding the transaction. Art. 31a ust. 1.
586
587	IBAN prefix. PL = Poland. DE, IE, LU, NL, FR = EU. US, GB, CH = non-EU.
588
589	White list check. For all domestic purchase invoices > PLN 15,000: verify supplier NIP and bank account at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka before processing.
590
591	---
592
593	## Section 9 — Onboarding fallback (only when inference fails)
594
595	### 9.1 Entity type
596	Inference rule: JDG (jednoosobowa działalność gospodarcza) vs sp. z o.o. vs S.A. Fallback: "Are you JDG (sole trader), spółka z o.o., or other?"
597
598	### 9.2 VAT registration status
599	Inference rule: if asking for JPK_V7, they are czynny podatnik VAT. Fallback: "Are you czynny podatnik VAT (active) or zwolniony (exempt)?"
600
601	### 9.3 NIP
602	Fallback: "What is your NIP? (10 digits, PL prefix for EU VIES)"
603
604	### 9.4 Filing period
605	Inference rule: transaction dates. Fallback: "Monthly (JPK_V7M) or quarterly (JPK_V7K)? Which period?"
606
607	### 9.5 Industry
608	Inference rule: counterparty mix. Fallback: "What does the business do?"
609
610	### 9.6 Employees
611	Inference rule: ZUS, wynagrodzenie outgoing. Fallback: "Do you have employees?"
612
613	### 9.7 Exempt supplies
614	Fallback: "Do you make VAT-exempt sales?" If yes → R-PL-4 may fire.
615
616	### 9.8 Credit brought forward
617	Always ask: "Do you have excess credit (nadwyżka) from the previous period? (K_49)"
618
619	### 9.9 Cross-border customers
620	Fallback: "Customers outside Poland? EU or non-EU? B2B or B2C?"
621
622	### 9.10 Vehicle type and mileage log
623	Fallback: "Do you use a vehicle for business? Passenger car or commercial? Do you keep a mileage log (ewidencja przebiegu pojazdu) and have VAT-26 filed?"
624
625	---
626
627	## Section 10 — Reference material
628
629	### Validation status
630
631	v2.0, rewritten April 2026. Awaiting validation by doradca podatkowy in Poland.
632
633	### Sources
634
635	1. Ustawa o VAT (11 March 2004, as amended) — https://isap.sejm.gov.pl
636	2. Ordynacja podatkowa (Tax Ordinance)
637	3. Rozporządzenie w sprawie JPK_V7M/V7K
638	4. KAS guidance — https://www.podatki.gov.pl
639	5. White list — https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka
640	6. Council Directive 2006/112/EC — via eu-vat-directive companion skill
641	7. VIES — https://ec.europa.eu/taxation_customs/vies/
642	8. NBP exchange rates — https://www.nbp.pl
643
644	### Known gaps
645
646	1. KSeF mandatory e-invoicing timeline is evolving — verify current mandatory dates.
647	2. Split payment (MPP) Annex 15 list may be updated — verify annually.
648	3. Restaurant vs catering distinction is a common audit issue — the skill defaults to block.
649	4. Vehicle 50%/100% distinction requires supporting documentation that cannot be verified from bank data.
650	5. GTU codes cover sales only — a future version should add detailed GTU classification guidance.
651	6. White list verification is flagged but cannot be performed programmatically — reviewer must verify.
652
653	### Change log
654
655	- v2.0 (April 2026): Full rewrite to three-tier Accora architecture.
656	- v1.0 (April 2026): Initial draft. Standalone monolithic document.
657
658	### Self-check (v2.0)
659
660	1. Quick reference with JPK field table and conservative defaults: yes (Section 1).
661	2. Supplier library as lookup tables: yes (Section 3, 15 sub-tables).
662	3. Worked examples: yes (Section 4, 6 examples).
663	4. Tier 1 rules compressed: yes (Section 5, 14 rules).
664	5. Tier 2 catalogue: yes (Section 6, 13 items).
665	6. Excel template with recalc: yes (Section 7).
666	7. Onboarding as fallback: yes (Section 9, 10 items).
667	8. All 8 Poland-specific refusals: yes (R-PL-1 through R-PL-8).
668	9. Reference material at bottom: yes (Section 10).
669	10. Three rates (23%/8%/5%) mapped to K_ fields: yes.
670	11. Restaurant vs catering distinction: yes (Section 3.7, Example 3, Section 5.10).
671	12. Split payment (MPP) and white list documented: yes (Sections 5.11-5.12, 3.15).
672	13. Vehicle 50% default documented: yes (Section 5.10, Example 6).
673	14. GTU codes listed: yes (Section 1, Section 5.13).
674

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Use this skill whenever asked to prepare, review, or classify transactions for a Polish VAT return (JPK_V7M / JPK_V7K) for a self-employed individual or small business in Poland. Trigger on phrases like "prepare VAT return", "do the VAT", "Polish VAT", "JPK", "deklaracja VAT", "plik JPK", or any request involving Poland VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Poland only and only standard czynny podatnik VAT registrations. VAT groups (grupa VAT), special economic zones, and fiscal representatives are in the refusal catalogue. MUST be loaded alongside BOTH vat-workflow-base v0.1 or later AND eu-vat-directive v0.1 or later. ALWAYS read this skill before touching any Polish VAT work.

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