{"id":18042,"date":"2019-06-24T09:19:38","date_gmt":"2019-06-24T07:19:38","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=18042"},"modified":"2019-06-24T09:19:38","modified_gmt":"2019-06-24T07:19:38","slug":"nowa-struktura-jpk_fa","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/nowa-struktura-jpk_fa\/","title":{"rendered":"Nowa struktura JPK_FA"},"content":{"rendered":"Od 1 lipca 2019 roku, nale\u017cy pami\u0119ta\u0107, \u017ce przy wysy\u0142ce JPK_FA na \u017c\u0105danie nale\u017cy stosowa\u0107 nowo obowi\u0105zuj\u0105c\u0105 struktur\u0119 JPK_FA w wersji 2.<\/strong>\nBardzo cz\u0119sto ksi\u0119gowi, kt\u00f3rzy zapoznaj\u0105 si\u0119 z opisem p\u00f3l umieszczonym w broszurach MF, maj\u0105 w\u0105tpliwo\u015bci co do definicji pole „opcjonalne”.\nJak potwierdza Krajowa Informacja Skarbowa dla wszystkich p\u00f3l zdefiniowanych jako „opcjonalne”, definicje nale\u017cy rozumie\u0107 jako pole nieobowi\u0105zkowe dla braku tre\u015bci. Natomiast je\u017celi w transakcji wyst\u0105pi\u0142a dana przypisana do pola opcjonalnego w\u00f3wczas jest to pole obowi\u0105zkowe.\nOznacza to, \u017ce jednostka nie ma prawa wyboru czy dane pole jest opcjonalne. W przypadku transakcji dla kt\u00f3rych informacj\u0119 nale\u017cy wykaza\u0107 w polu opcjonalnym pole zawsze jest obowi\u0105zkowe.\n\"JPK_FA\"<\/a>\n

Nowa struktura JPK_FA<\/h2>\nW nowej wersji zgodnie z broszur\u0105 Ministerstwa Finans\u00f3w dokonano nast\u0119puj\u0105cych zmian:\n
    \n \t
  • w polu RodzajFaktury usuni\u0119to oznaczenie „POZ-pozosta\u0142e”;<\/li>\n \t
  • dodano oznaczenie „Faktura ko\u0144cowa”;<\/li>\n \t
  • w opisie struktury zmieniono podstaw\u0119 prawn\u0105 dla elementu faktura na<\/li>\n<\/ul>\n
    „Na podstawie art.106 a-q ustawy z 11 marca 2004 r. o podatku od towar\u00f3w i us\u0142ug \/ Dz.U. z 2018 r. poz. 2174 z p\u00f3\u017an. zm.\/”<\/em><\/blockquote>\n
      \n \t
    • w opisie struktury w polu „WariantFrmularza” Wariant formularza na wypadek pojawienia si\u0119 nowego wariantu > aktualnie \u201e2\u201d<\/li>\n \t
    • w opisie struktury w polu „CelZlozenia” > Pole zawiera atrybut: 1 \u2013 z\u0142o\u017cenie po raz pierwszy (2- korekta nie zosta\u0142a wymieniona w broszurce)<\/li>\n<\/ul>\nZmiana w opisach struktury:P_3B > Adres nabywcy. Pole opcjonalne dla przypadk\u00f3w okre\u015blonych w art. 106e ust. 5 pkt 3 ustawy. Dokonano tak\u017ce zmiany\u00a0 w \u00a7 3 pkt 4 rozporz\u0105dzenia Ministra Finans\u00f3w z dnia 3 grudnia 2013 r. w sprawie wystawiania faktur (Dz. U. 2013 r., poz. 1485).(pole opcjonalne)* > dot. przypadk\u00f3w sprzeda\u017cy bilet\u00f3w na odleg\u0142o\u015b\u0107 nie mniejsz\u0105 ni\u017c 50 km.","protected":false},"excerpt":{"rendered":"","protected":false},"author":66,"featured_media":9194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-18042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"\nNowa struktura JPK_FA - blog inFakt<\/title>\n<meta name=\"description\" content=\"Od 1 lipca 2019 roku, nale\u017cy pami\u0119ta\u0107, \u017ce przy wysy\u0142ce JPK_FA na \u017c\u0105danie nale\u017cy stosowa\u0107 nowo obowi\u0105zuj\u0105c\u0105 struktur\u0119 JPK_FA w wersji 2.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.infakt.pl\/blog\/nowa-struktura-jpk_fa\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nowa struktura JPK_FA - blog inFakt\" \/>\n<meta property=\"og:description\" content=\"Od 1 lipca 2019 roku, nale\u017cy pami\u0119ta\u0107, \u017ce przy wysy\u0142ce JPK_FA na \u017c\u0105danie nale\u017cy stosowa\u0107 nowo obowi\u0105zuj\u0105c\u0105 struktur\u0119 JPK_FA w wersji 2.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.infakt.pl\/blog\/nowa-struktura-jpk_fa\/\" \/>\n<meta property=\"og:site_name\" content=\"Infakt Blog\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-24T07:19:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/03\/jpk_fa-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Piotr Ciszewski\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Piotr Ciszewski\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/\"},\"author\":{\"name\":\"Piotr Ciszewski\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/#\\\/schema\\\/person\\\/2255e84ee4592cb8cba58caff11c8ae9\"},\"headline\":\"Nowa struktura JPK_FA\",\"datePublished\":\"2019-06-24T07:19:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/\"},\"wordCount\":300,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/jpk_fa-1.jpg\",\"articleSection\":[\"Jednoosobowa dzia\u0142alno\u015b\u0107\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/\",\"url\":\"https:\\\/\\\/www.infakt.pl\\\/blog\\\/nowa-struktura-jpk_fa\\\/\",\"name\":\"Nowa struktura JPK_FA - 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