Poland delays VAT return withdrawal till April 2020
- Sep 8, 2019 | Richard Asquith
Poland has again delayed the replacement of periodic VAT returns for SAF-T files. The new date will be 1 April 2020.
There will be a staggered implementation:
· April 2020: large taxpayers with over 250 employees or turnover about €50m per annum and the total balance sheet asset value exceeds €43 million.
· Jul 2020: all other taxpayers
The Polish SAF-T (JPK_VAT) is being extended to including the VAT register plus VAT credit details. SAF-T reporting was made mandatory for all businesses with a Polish VAT registration at the start of 2018. The reporting standard was developed by the OECD in 2005, and has been adopted by nine EU countries. It is designed to enable to the consistent and efficient electronic exchange of tax transaction data between companies and the tax authorities.
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.