Poland combines VAT return with SAF-T

Poland SAF-T

Poland introduced its Standard Audit File for Tax (SAF-T) system, known as Jednolity Plik Kontrolny (JPK) in 2016. The requirement for monthly submissions began on 1 January 2018 for all taxpayers. There are seven regulated JPK structures in Poland, six of which are submitted upon request of the tax authority in event of an audit. The seventh is a modification of the Polish VAT Return and must be submitted periodically.

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Mandate quick facts

  • There are several Polish JPK structures, two of which are relevant to VAT including VAT invoices (JPK_FA), bank statements (JPK_WB), revenue and expense ledger (JPK_PKPIR), revenue account (JPK_EWP), accounting books (JPK_KR), warehouses (JPK_MAG), and records of VAT purchases and sales combined with the declaration (JPK_V7M/K).
  • The new SAF-T structure combines information from both JPK_VAT and VAT returns (JPK_V7M monthly and JPK_V7K quarterly) in a consolidated submission.
  • Although intended to simplify submissions to the tax authority by eliminating the need to generate two files, Poland’s new SAF-T structure requires additional data to analyse the accuracy of the settlement
saf t poland
poland combines vat return with saf t

Mandate rollout dates

  • 1 July 2016: SAF-T is introduced in Poland

  • 1 January 2018: Poland mandated JPK_VAT for all taxable persons

  • 1 October 2020: New JPK structure replacing VAT return mandated for all taxpayers (JPK_V7M/K)

  • 1 October 2021: A Continuous Transaction Control (CTC) e-invoicing system is expected to be introduced on a voluntary basis.

  • 1 January 2023: The CTC system is expected to become mandatory.

Penalties

The new SAF-T structure, like the JPK_VAT and VAT returns, must be submitted monthly, or quarterly. Failure to submit accurately and on time may result in penalties. The Polish tax authority will react quickly to inconsistencies detected in SAF-T files and use data analysis algorithms to identify fraudulent transactions.

saf t structure jpk_vat and vat returns

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