Additional SAF-T Requirements in Poland
As from 1 January 2018 all the companies in Poland are required to send the monthly SAF-T (its irrelevant whether they submit their VAT returns on monthly or quarterly basis), that also includes microenterprises.
From 1 July 2018, the catalogue of SAF-T files that are required from the businesses will be broader but only required in case of an audit. The additional SAF-T requirements in Poland include following files that have to be generated on demand:
- JPK_PKPIR - tax book of revenues and expenses,
- JPK_EWP - records of revenues – (persons taxed on a flat rate basis from registered revenues),
- JPK_KR- accounting books,
- JPK_MAG - inventory,
- JPK_FA - VAT invoices,
- JPK_RB - bank statements.
The updated structures of all the JPK files are published here.
The new extended SAF-T reporting obligation is broader than the current invoicing monthly SAF-T. The extended SAF-T includes accounting, logistics, master data and other data requirements that must be provided in the required format. You can find more information about the XML structure and data required for this obligation in the website of the Polish tax authorities.
What is SAF-T?
SAF-T, short for Standard Audit File for Tax, is a file format proposed by the OECD for tax and accounting information. In case of a tax audit, businesses have to provide the local tax authorities with the SAF-T files containing the relevant information. Until now Portugal, Luxembourg, France, Lithuania and Austria have implemented this format, Norway announced its implementation from 2020 onwards.
The information of the SAF-T file will be provided to the National tax authorities in the format of xml-based files. These are created by exporting the information directly out of your ERP-system. . There also might be the possibility of creating and submitting the data via a third-party software.
SAF-T requirements in Poland. We can help.
Poland uses the SAF-T since mid-2016, and has since amplified the scope of compliance requirements for the businesses. The changes require all businesses to review their current accounting data in their ERP system to make sure that VAT numbers are also included in the reports produced to comply with Polish reporting rules. The tax authorities are rather strict on formal reqisites and do apply penalties on any missing obligation. Here, at Marosa we are happy to help your business meeting these new requirements. We offer complete service of generating adequate files and filing the return according to the requirements. Contact us to get support from our local Polish VAT specialist.