VATLive > Blog > EU VAT > Poland drops VAT return for SAF-T 2019 - Avalara

Poland drops VAT return for SAF-T 2019

  • EU VAT
  • 08 July 2018 | Richard Asquith

Poland drops VAT return for SAF-T 2019

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.

Latest Polish news
Poland delays VAT cut to reform reduced rates
October 22, 2018

Poland’s Ministry of Finance has announced that it will recategorise many supplies to within the current reduced VAT rate category. However, this will mean Poland will not...
Poland drops VAT return for SAF-T 2019
July 8, 2018

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)...
VAT Reporting v18.6.1
June 29, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month of June. It includes changes in reporting documents, SII updates,...

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.