{"id":1230,"date":"2023-01-23T14:20:24","date_gmt":"2023-01-23T13:20:24","guid":{"rendered":"https:\/\/openprofit.empressia.dev\/?p=1230"},"modified":"2026-03-17T11:44:06","modified_gmt":"2026-03-17T10:44:06","slug":"oznaczenia-dostawy-i-swiadczenia-uslug-gtu-w-jpk_v7m-jpk_v7k","status":"publish","type":"post","link":"https:\/\/openprofit.pl\/aktualnosci\/oznaczenia-dostawy-i-swiadczenia-uslug-gtu-w-jpk_v7m-jpk_v7k\/","title":{"rendered":"Oznaczenia dostawy i \u015bwiadczenia us\u0142ug (GTU) w JPK_V7M\/JPK_V7K"},"content":{"rendered":"\n<p class=\" eplus-wrapper\">Wprowadzany od 1 pa\u017adziernika wraz z nowym JPK_VAT obowi\u0105zek oznaczania dostaw i \u015bwiadczenia us\u0142ug (GTU) rodzi w\u015br\u00f3d podatnik\u00f3w wiele w\u0105tpliwo\u015bci. Dotycz\u0105 one zar\u00f3wno towar\u00f3w i us\u0142ug, kt\u00f3re powinny by\u0107 oznaczane, jak i faktur z nimi zwi\u0105zanych.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Wraz z nowym plikiem JPK_VAT wprowadzony zostanie obowi\u0105zek oznaczania przez sprzedawc\u00f3w niekt\u00f3rych towar\u00f3w i us\u0142ug specjalnymi oznaczeniami liczbowymi. Dla wybranych towar\u00f3w zosta\u0142y przewidziane oznaczenia od \u201e01\u201d do \u201e10\u201d, za\u015b dla wybranych us\u0142ug \u2013 oznaczenia od \u201e11\u201d do \u201e13\u201d.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Podkre\u015bli\u0107 nale\u017cy, \u017ce wskazany obowi\u0105zek ci\u0105\u017cy\u0107 b\u0119dzie wy\u0142\u0105cznie na sprzedawcach. Nabywcy towar\u00f3w i us\u0142ug nie b\u0119d\u0105 obowi\u0105zani wskazywa\u0107 poni\u017cszych oznacze\u0144 w przesy\u0142anych plikach JPK_VAT.<\/p>\n\n\n<p>[accounting_banner]<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Nowy plik JPK_VAT, zawieraj\u0105cy cz\u0119\u015b\u0107 deklaracyjn\u0105 i ewidencyjn\u0105, b\u0119d\u0105 obowi\u0105zkowo sk\u0142ada\u0107 wszyscy podatnicy zarejestrowani jako czynni podatnicy VAT za okresy od 1 pa\u017adziernika 2020.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Oznaczenia wprowadzone w nowym JPK VAT z deklaracj\u0105 np. MPP, MK, FP, TP, GTU maj\u0105 zastosowanie do wszystkich dokument\u00f3w wykazywanych w JPK_V7M\/JPK_V7K w czasie jego obowi\u0105zywania. Maj\u0105, wi\u0119c zastosowanie do:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-58eb81\">\n<li class=\" eplus-wrapper\">faktur zakupowych wystawionych przed okresem obowi\u0105zywania nowej struktury, gdy podatnik korzysta\u0107 b\u0119dzie z prawa do odliczenia w okresie jej obowi\u0105zywania,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">faktur koryguj\u0105cych wystawionych do faktur otrzymanych przed wprowadzeniem JPK_V7M\/ JPK_V7K.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Co wa\u017cne symbolami GTU nale\u017cy oznacza\u0107 faktur\u0119 koryguj\u0105c\u0105 tylko w przypadku korekty dotycz\u0105cej towaru\/us\u0142ugi obj\u0119tych oznaczeniami GTU. Oznacza to, \u017ce nawet je\u015bli faktura pierwotna zawiera\u0142a towary\/us\u0142ugi do kt\u00f3rych stosuje si\u0119 oznaczenia GTU, ale korekta ich nie dotyczy to faktury koryguj\u0105cej nie nale\u017cy oznacza\u0107 w ten spos\u00f3b.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Oznaczenia GTU maj\u0105 r\u00f3wnie\u017c zastosowanie do:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-bc9e27\">\n<li class=\" eplus-wrapper\">faktur zaliczkowych,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">faktury z oznaczeniem \u201eFP\u201d wystawianych do paragon\u00f3w na rzecz podatnik\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">towar\u00f3w u\u017cywanych, co do kt\u00f3rych wymagane jest zastosowanie tych kod\u00f3w,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">refakturowania us\u0142ug (w przypadku gdy podatnik, dzia\u0142aj\u0105c we w\u0142asnym imieniu, ale na rzecz osoby trzeciej, bierze udzia\u0142 w \u015bwiadczeniu us\u0142ug, przyjmuje si\u0119, \u017ce ten podatnik sam otrzyma\u0142 i wy\u015bwiadczy\u0142 te us\u0142ugi),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">eksportu lub dostaw wewn\u0105trzwsp\u00f3lnotowych (transakcji z 0% VAT) np. paliw, eksportu us\u0142ug np. niematerialnych,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">faktur dotycz\u0105cych bon\u00f3w jednego przeznaczenia (SPV), kt\u00f3re odnosz\u0105 si\u0119 do towar\u00f3w lub us\u0142ug obj\u0119tych kodami GTU.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">W przypadku gdy na fakturze wyst\u0119puje kilka towar\u00f3w, z kt\u00f3rych ka\u017cdy kwalifikuje si\u0119 do innego GTU lub jeden towar kwalifikuje si\u0119 do kilku GTU mo\u017cna zastosowa\u0107 wiele oznacze\u0144 GTU dla jednej faktury bez dzielenia jej na kilka wpis\u00f3w.<\/p>\n\n\n\n<p class=\" eplus-wrapper\">Oznaczenia GTU nie dotycz\u0105:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-e56237\">\n<li class=\" eplus-wrapper\">zbiorczych informacji o sprzeda\u017cy nieudokumentowanej fakturami (tak\u017ce w sytuacji, gdy w danym okresie wyst\u0105pi\u0142o tylko jedno takie przekazanie),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">naby\u0107, kt\u00f3re u podatnika \u2013 nabywcy skutkuj\u0105 zapisami po stronie sprzeda\u017cowej (np. WNT czy import us\u0142ug),<\/li>\n\n\n\n<li class=\" eplus-wrapper\">korekty podstawy opodatkowania i podatku nale\u017cnego, wykonanej zgodnie z art. 89a ust. 1 i 4 u.p.t.u.,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">zbiorczych informacji o sprzeda\u017cy ewidencjonowanej na kasie rejestruj\u0105cej.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">Korekta b\u0142\u0119dnych oznacze\u0144 GTU W przypadku gdy mimo prawid\u0142owo wystawionej faktury pope\u0142niono b\u0142\u0119dy w ewidencji korekty b\u0142\u0119dnych oznacze\u0144 GTU mo\u017cna dokona\u0107 na 2 alternatywne sposoby. Poprzez:<\/p>\n\n\n<ul class=\" wp-block-list eplus-wrapper eplus-styles-uid-448948\">\n<li class=\" eplus-wrapper\">ca\u0142kowite zast\u0119powanie b\u0142\u0119dnego wpisu prawid\u0142owym \u2013 ten spos\u00f3b jest preferowany, kiedy korekta nast\u0119puje przed z\u0142o\u017ceniem pierwotnego pliku, kt\u00f3ry zawiera b\u0142\u0105d,<\/li>\n\n\n\n<li class=\" eplus-wrapper\">pozostawianie b\u0142\u0119dnego zapisu i dodawanie dw\u00f3ch kolejnych, tj.: pierwszego stornuj\u0105cego o identycznych danych (w tym b\u0142\u0119dnych oznaczeniach GTU) i odwrotnym znaku przy danych kwotowych w polach \u201eK\u201d oraz drugiego, kt\u00f3ry zawiera prawid\u0142owe zapisy, w tym oznaczenia GTU.<\/li>\n<\/ul>\n\n\n<p class=\" eplus-wrapper\">W ten spos\u00f3b mo\u017cna korygowa\u0107 b\u0142\u0105d w zaksi\u0119gowaniu faktury niezale\u017cnie od tego, w ilu oznaczeniach GTU pope\u0142niono b\u0142\u0105d. W przypadku zmiany, kt\u00f3re nie wp\u0142ywa na cz\u0119\u015b\u0107 deklaracyjn\u0105, wystarczy korekta samej cz\u0119\u015bci ewidencyjnej.<\/p>\n\n\n\n<p class=\" eplus-wrapper\"><a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU20190001988\">Wi\u0119cej informacji<\/a><\/p>\n","protected":false},"excerpt":"Wprowadzany od 1 pa\u017adziernika wraz z nowym JPK_VAT obowi\u0105zek oznaczania dostaw i \u015bwiadczenia us\u0142ug (GTU) rodzi w\u015br\u00f3d podatnik\u00f3w wiele w\u0105tpliwo\u015bci. Dotycz\u0105 one zar\u00f3wno towar\u00f3w i us\u0142ug, kt\u00f3re powinny by\u0107 oznaczane, jak i faktur z nimi zwi\u0105zanych. Wraz z nowym plikiem JPK_VAT wprowadzony zostanie obowi\u0105zek oznaczania przez sprzedawc\u00f3w niekt\u00f3rych towar\u00f3w i us\u0142ug specjalnymi oznaczeniami liczbowymi. Dla [&hellip;]","author":16,"featured_media":1660,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"editor_plus_copied_stylings":"{}","footnotes":""},"categories":[162],"tags":[],"class_list":["post-1230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-w-praktyce"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deklaracje JPK_V7M i JPK_V7K - oznaczenia | Open Profit<\/title>\n<meta name=\"description\" content=\"Na czym polega obowi\u0105zek oznaczania dostaw i \u015bwiadczenia us\u0142ug (GTU) \u27a4 Sprawd\u017a, kogo dotyczy plik JPK_VAT? \u2b50 Open Profit\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/openprofit.pl\/aktualnosci\/oznaczenia-dostawy-i-swiadczenia-uslug-gtu-w-jpk_v7m-jpk_v7k\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deklaracje JPK_V7M i JPK_V7K - oznaczenia | Open Profit\" \/>\n<meta property=\"og:description\" content=\"Na czym polega obowi\u0105zek oznaczania dostaw i \u015bwiadczenia us\u0142ug (GTU) \u27a4 Sprawd\u017a, kogo dotyczy plik JPK_VAT? \u2b50 Open Profit\" \/>\n<meta property=\"og:url\" content=\"https:\/\/openprofit.pl\/aktualnosci\/oznaczenia-dostawy-i-swiadczenia-uslug-gtu-w-jpk_v7m-jpk_v7k\/\" \/>\n<meta property=\"og:site_name\" content=\"openprofit.pl\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-23T13:20:24+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-17T10:44:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/openprofit.pl\/wp-content\/uploads\/2023\/01\/oznaczenia-dostawy-i-swiadczenia-uslug-gtu.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Aleksandra Melerowicz\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Aleksandra Melerowicz\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuty\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Deklaracje JPK_V7M i JPK_V7K - oznaczenia | Open Profit","description":"Na czym polega obowi\u0105zek oznaczania dostaw i \u015bwiadczenia us\u0142ug (GTU) \u27a4 Sprawd\u017a, kogo dotyczy plik JPK_VAT? 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