Certain goods sold and services rendered require identification when issuing an invoice to the buyer. Thirteen codes are used for groups of goods and services considered subject to control. We discuss the GTU codes in the JPK_V7 file, their selection and indication when issuing an invoice, and other relevant features in our publication.

To control the sale of certain groups of goods and the provision of certain services, they are marked according to the GTU codes (Grupy Towarowo-Usługowe) (GTU_01–GTU_13).

The requirement to indicate the GTU code applies only to sellers who are VAT payers when generating the JPK_V7 file.

Goods and Services Groups (Grupy Towarowo-Usługowe) by symbols GTU_01 – GTU_13 include:*

• GTU_01 – Alcoholic Beverages: ethyl alcohol, beer, wine, fermented beverages, and intermediate products as defined in excise tax regulations.
• GTU_02 – Goods, including aviation and motor gasoline, liquefied petroleum gas, diesel fuel, and fuel oils.
• GTU_03 – Oils: heating and lubricating oils; other oils and lubricants.
• GTU_04 – Tobacco products, dried tobacco, liquid for tobacco cigarettes.
• GTU_05 – Waste, including: waste glass, paper, and cardboard, recycled metal, glass, and plastic.
• GTU_06 – Electronic devices, and their parts and materials, including: writing ink, computers and other automatic data processing equipment, and telephones for cellular or other wireless networks.
• GTU_07 – Vehicles and parts thereof, including: tractors, motor vehicles for the carriage of ten or more passengers including the driver, and for the carriage of goods.
• GTU_08 – Precious and base metals, including: gold and silver.
• GTU_09 – Medicines and medical devices: medicinal products, food for special nutritional purposes, and medical devices.
• GTU_10 – Buildings, structures, and land, including: financial leasing of buildings, structures, or land and sale of perpetual rights to use land.
• GTU_11 – Provision of services related to the transfer of greenhouse gas emission quotas.
• GTU_12 – Intangible services: consulting, accounting, legal services, training, marketing, advertising, market research and public opinion research.
• GTU_13 – Transport and warehousing services: road transport of goods, their warehousing and storage, and rental of trucks with drivers.

* Only general code names are provided. To select a specific code, refer to its content in the relevant laws.

These codes do not apply to purchase invoices, internal documents, or sales summaries recorded using cash registers.

According to regulations, companies are required to code only invoices included in the JPK file. Adding a code to printed or electronic invoices is optional.

For information on other documents used to process sales transactions in Poland, please see our article.