Poland publishes new versions of SAF-T JPK files for 2022, and extended deadline for December Intrastat return
Polish SAF-T JPK files have been updated in 2022. Also, it will be possible to submit December Intrastat return later in January 2022.
New versions of current SAF-T JPK for monthly taxpayers (JPK_V7M), and for quarterly taxpayers (JPK_V7K) were published on 27/12/2021 by the Polish tax authorities. You will be able to find them under the following link, on section for VAT:
- JPK_V7M(2)_v1-0 – option to download them clicking on “ePUAP”.
- JPK_V7K(2)_v1-0 – option to download them clicking on “ePUAP”.
Also, code structures of these two returns were published: for the SAF-T JPK_V7M, and for the JPK_V7K.
Some content changes consist on the following:
- In line with the new regulation on e-commerce, the former code for distance sales is withdrawn and substituted by the new code “WSTO_EE” for Intra-Community distance sales of goods and digital services.
- New code “IED” was added for IOSS and OSS sales.
- The split payment marker “MPP” is also deleted.
Back in July 2020, Poland replaced the former VAT returns with the current extended SAF-T requirement. You will learn more about SAF-T JPK files in Poland in our dedicated article to the subject.
Extended Polish Intrastat deadline for December 2021 reporting period
December 2021 reporting period will be subject of an extended deadline for Intrastat return: instead of the 10th day of following month, it will be possible to submit it by the 15th day of the following month without any penalty being imposed. This is, companies submitting Intrastat returns in Poland will be able to submit December reporting period until 15 January, 2022.
These deadline extensions were also applicable for reporting periods from September to November 2021.
Do you need help?
Marosa can assist you with your VAT compliance obligations in Poland.