Additional SAF-T Regulations In Poland

As from 1 July 2016 some VAT taxpayers in Poland will have to comply with an additional reporting requirement, i.e. to produce a file detailing specific information about the business of the taxpayer to provide it electronically to the Polish tax authorities for audit purposes upon their request.

This file will need to be provided in a specific format defined by the Polish tax authorities and thus is called Standard Audit File for Tax (SAF-T) or in Polish, Jednolity Plik Kontrolny (JPK).

The VAT taxpayers which will be first asked to put together and provide the JPK to the Polish tax authorities are taxpayers whose personnel exceeds 250 employees and whose yearly turnover exceeds EUR 50’000’00, irrespective of whether they are established in Poland or not.

Specifically, JPK needs to include the following information:
– Accounting books;
– Bank statements;
– Warehouses (receipt, release and internal movement transactions);
– VAT evidence (details of the sales and purchases);
– VAT invoices;
– VAT revenue and expense ledger;
– Records of revenues.

Poland plans to replace the VAT return with new SAF-t as from 1st January. The requirement to file a monthly SAF-T, i.e., Standard Audit File for Value Added Tax (VAT) (pl. Jednolity Plik Kontrolny) was implemented in Poland as of 1 July 2016 for large companies and since 2018 for all entrepreneurs. Therefore, all taxpayers registered for VAT in Poland are obliged to submit monthly SAF-T and simultaneously monthly (or quarterly for some entities) VAT returns.