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  • Polish SAF-T files replace Polish VAT returns

    The Polish government recently announced that VAT returns will no longer be required.  The authorities explained that the information in Polish SAF-T files is enough to meet all periodic data requirements. In January 2018, Poland extended the obligation to report SAF-T files to all VAT registered businesses. This information is submitted in XML format  via the website of the Polish authorities. At Marosa we will be able to convert your usual transaction listing in Excel into the Polish SAF-T XML...
    • By Pedro MAROSAVAT
    • Published 16/07/2018 9:04
  • 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...
    • By Marosa VAT
    • Published 03/04/2018 14:27
  • VAT split payments in Poland – latest changes

    Last 27 October, the Polish Parliament approved the Finance Bill of 2018.  As a result, some adjustments regarding the introduction of the VAT split payments mechanism on B2B domestic transactions as from 2018 will be introduced.  What are the changes? The most notable change is that implementation deadline was postponed until 1 April 2018. The entry into force of the mechanism was planned in principle for January next year. However, due to changes and infrastructure required by banks to adapt...
    • By Marosa VAT
    • Published 01/12/2017 14:48
  • New Polish cash register system for VAT

    Real-time reporting as a new standard in VAT compliance The Polish Ministry of Finance plans to introduce a new generation of fiscal cash registers which report real-time information about sales performed by retailers as from 2018. These new cash registers would send information to the Tax Authorities through a data communication system, which automatically would record and store all information reported. Data content requirements have not been listed yet by the authorities, however, it is expected that the communications include...
    • By Marosa VAT
    • Published 01/12/2017 14:48
  • Fixed establishment of foreign companies in Poland

    Poland is gradually changing its approach regarding the concept of fixed establishment for VAT purposes. Polish tax authorities and courts are taking an expanding approach regarding those activities of foreign companies which give rise to a fixed establishment. As a general rule, a ‘fixed- establishment’ shall be any establishment characterised by a sufficient degree of permanence and a suitable structure in terms of human and technical resources to enable a company to provide the services or goods supplied as part...
    • By Marosa VAT
    • Published 10/10/2017 18:03