Poland drops VAT return for SAF-T 2019
- Jul 7, 2018 | Richard Asquith
Poland has announced plans to withdraw the requirement for the submission of monthly VAT returns. Instead, the already mandatory Standard Audit File for Tax (SAF-T) will suffice. This provides the tax authorities with details of all VAT transactions, and well as the total calculated VAT liability and other totals required for the existing VAT return.
Polish SAF-T, known as JPK_VAT system (Uniform Control File for VAT purposes), has been required of all tax payers since 1 January 2018. It was first introduced for large tax payers in 2016. It includes:
- All accounting transactions in the ledgers
- Bank statements
- VAT transactions, including invoices
- Stock movement documentation e.g. invoices and GNR’s.
SAF-T is an international XML-based reporting standard for the exchange of tax-related data between businesses and tax authorities. It was developed by the OECD in 2005, and has been adopted by nine countries in the EU to date – see EU SAF-T countries.
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.