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
Latest Polish news
December 12, 2018
On 12 December, the European Commission published details of a new rule which would make large online marketplaces responsible for calculating, collecting and remitting VAT on certain B2C cross-border transactions below €150. Where goods are imported by an EU or non-EU merchant, and then sold via a marketplace in another EU country..
December 08, 2018
The Polish Ministry of Finance has provided further clarifications on 2019 changes to the reduced VAT regime. The reforms are designed to realign certain supplies to international Combined Nomenclature classifications
November 15, 2018
Poland has announced plans to cut the VAT rate on e-books from 1 April 2019...
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