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.
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.
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.
Keeping up with VAT compliance obligations has become more difficult as Poland continues to take steps to reduce its VAT Gap and modernize the system.
Our experts continually monitor, interpret and codify changes into our software, reducing the compliance burden on your tax and IT teams.
Learn how Sovos’ solution for JPK_V7M/K and other VAT compliance challenges can help companies stay compliant.