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Poland is the last country to join the group of member states requiring VAT ledgers return to be submitted together with the VAT return. Only in the last 12 months, Poland has added two returns to the number of VAT obligations that must be submitted by registered businesses.
The new VAT ledgers return must be filed by large companies only. Businesses with a turnover exceeding €50M or with more than 250 employees must submit their ledgers on a monthly basis. The level of detail and format of these ledgers is the same as the SAF-T, for which the authorities have recently published guidelines on how to complete it.
This new requirement also applies to non-established VAT registered foreign companies. Although only applicable to large taxpayers as from 1 July 2016, this obligation will be extended to medium-sized companies on 1 January 2017 and to all registered companies as from 1 July 2017. The frequency of filing of this new return is always monthly, irrespective of the VAT returns being filed on a quarterly basis. The tax authorities have not published any explanation about the complications that this may create for quarterly reporting companies. Finally, the due date to submit this new return is the 25th day of the month following the reporting period.
We suggest start looking at this requirement now to avoid last minute issues, particularly to adapt your information to the system requirements of the tax authorities. Polish authorities are strict on formal requirements and will apply penalties on any missing obligation. Marosa will be happy to help your business meeting these new requirements. Contact us to get support from our local Polish VAT specialist.