VATLive > Blog > Poland > Poland delays VAT return withdrawal till April 2020

Poland delays VAT return withdrawal till April 2020

  • Poland
  • 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.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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