From October 1, 2020 VAT payers in Poland are required to mark their sales invoices with the new GTU marking, i.e. codes for selected groups of goods and services in the new SAT-T called JPK_VAT7. 

It is not obligatory to indicate the new GTU codes on the sales invoices, however, the taxpayers can decide to do that and it will not be seen as a mistake. 

There are 13 GTU codes which can be divided into the following general groups: 

– supply of alcohol – GTU code 1 
– supply of fuel and oil – GTU code 2 
– supply of heating oil – GTU code 3 
– supply of tobacco products – GTU code 4 
– trade in waste, recyclable materials etc. – GTU code 5 
– supply of electronic devices – GTU code 6 
– sales of vehicles and car parts – GTU code 7 
– sales of precious and base metal products – GTU code 8 
– sales of medicines – GTU code 9 
– supply of buildings and structures – GTU code 10 
– greenhouse gas emission – GTU code 11 
– supply of intangible services, including advisory, accounting, legal, management, training, marketing, head offices, advertising, market research and public opinion research, in the field of research and development works – GTU code 12 
– transport and storage management services – GTU code 13  

The final decision as to whether or not to mark the sold goods or services with the above GTU codes is left to the sellers. They have to decide whether the goods and services they sell should fall into one of the thirteen groups or not. 

What is important if there is at least one item from the “risk group” on the sales invoice, it must be marked with the GTU code. It does not matter that the other goods or services do not fall into this group.  

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