JPK_V7 and GTU Codes: How Regulations Have Changed in 2023

Hello, dear reader! Have you ever wondered what GTU codes are and why they were introduced as part of the tax system in Poland? Or do you wonder how they affect your day-to-day running of your business? We invite you to read this article, which will introduce you to these issues, as well as show you how to effectively manage them using our tool - www.aleFaktury.pl.

GTU codes, also known as goods and services group codes, are specific sales designations that were introduced for the purposes of JPKV7. The new JPKV7 file, which is effective as of October 1, 2020, was generated by active VAT taxpayers1 as early as November 2020. The introduction of these changes was aimed at tightening the tax system.

GTU codes refer to groups of goods and services from industries particularly vulnerable to tax fraud. There are 13 codes included in this classification. Active VAT taxpayers who sell goods or services that require GTU codes are obliged to use these codes. The important thing is that GTU codes are used only for sales. Not all goods and services are included under GTU codes. The obligation to show GTUs does not apply to taxpayers who conduct only VAT-exempt sales, the so-called non-VAT taxpayers.

This is where www.aleFaktury.pl comes to the rescue!

The list of goods and services subject to mandatory GTU coding includes such groups as sales of alcohol, fuel trade, sales of fuel oil and lubricating oils, tobacco products, trade in waste, secondary raw materials, etc.., electronic equipment, sales of vehicles and parts, precious and base metal products, jewelry, drug trade, buildings and structures, greenhouse gas emission allowance transfer services, intangible services (including consulting, accounting, legal, management, training, marketing, head offices, advertising, market and opinion research, scientific research and development), and transportation and warehouse management services.

Here is a list of goods and services that are covered by GTU codes:

1. sale of alcohol - GTU code 01
2. fuel trade - GTU code 02
3. sales of fuel oil and lubricating oils - GTU code 03
4. tobacco products - GTU code 04
5. trade in waste, secondary raw materials, etc. - GTU code 05
6. electronic equipment - GTU code 06
7. sale of vehicles and parts - GTU code 07
8. precious and base metal products, jewelry - GTU code 08
9. trade in medicines - GTU code 09
10. buildings and structures - GTU code 10
11. services for the transfer of greenhouse gas emission allowances - GTU code 11
12. intangible services (including but not limited to consulting, accounting, legal, management, training, marketing, head offices, advertising, market and opinion research, scientific research and development) - GTU code 12
13. transportation and warehouse management services - GTU code 13

GTU codes are not a mandatory element of the invoice and are not required to be listed on the invoice. However, the taxpayer is required to show them in the record part of JPK_V7.

One of the biggest challenges entrepreneurs face is understanding how these GTU codes affect their day-to-day operations. That's why we at aleFaktury.co.uk have created a tool that helps entrepreneurs easily manage these codes. Our tool automatically adds the appropriate GTU codes to your invoices, allowing you to focus on what matters most - running your business.

In summary, GTU codes are a very important part of the tax system that helps ensure proper tax management. With our tool www.aleFaktury.pl, managing GTU codes becomes easy and stress-free. We invite you to take advantage of our services and discover how we can help you manage your business.

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*This post is for informational purposes only. For legal or accounting advice, go to your lawyer/accounting office.