Poland introduced the Standard Audit File for Tax (SAF-T) on 1 July 2016 for large tax payers. It went compulsory for all taxpayers on 1 January 2018. It is termed JPK (Jednolity Plik Kontrolny).
Components of the monthly/quarterly submission includes
- 1. JPK_KR – Księgi Rachunkowe (Accounting books)
- 2. JPK_WB – Wyciągi bankowe (Bank statements)
- 3. JPK_MAG – Magazyn (Warehouse/Storage)
- 4. JPK_VAT – Ewidencje zakupu i sprzedaży VAT (VAT evidence)
- 5. JPK_FA – Faktury VAT (VAT invoices)
- 6. JPK_PKPIR – Podatkowa księga przychodów i rozchodów (Revenue and expense tax books)
- 7. JPK_EWP – Ewidencja przychodów (Revenues registry)
When to submit Polish SAF-T
SAF-T submissions are due at the same time as the monthly or quarterly VAT return, and must be submitted by the 25 of the month following the reporting period. The obligation applies to non-resident Polish VAT registered businesses, too.
SAF-T is an electronic schema developed for the efficient exchange of information between the tax authorities and businesses. It was created by the Organization for Economic Cooperation and Development in 2005 as a standard to be used globally to ensure consistency from country-to-country to facilitate exchange of data between tax authorities. The file requirements are expressed using XML, although the EU does not specify the exact file format.
There are generally five reporting requirements:
- 1.General ledger and supporting journals
- 2. Accounts payable, including supplier master data and invoices
- 3. Accounts Receivable, with customer master data and invoices
- 4. Warehouse inventories, and master data
- 5. Fixed assets ledger, including amortisation
Need a fiscal representative in Poland?
Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Polish VAT compliance?
Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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