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Poland monthly SAF-T July 2016


Poland monthly SAF-T July 2016

Poland is to require all large VAT registered businesses to submit monthly Standard Audit Files for Tax (SAF-T) from 1 July 2016.  The obligation will be extended to all VAT registered businesses by 2018.

The previous plan was to introduce the obligation to be able to produce SAF-T files on demand only.

Polish SAF-T requirements

The monthly filing deadline will the 25th of the month following the reporting month. This includes tax payers filing VAT returns on a quarterly basis - who must nevertheless submit their SAF-T reports monthly. The report should include:

  • All accounting transactions in the ledgers
  • Bank statements
  • VAT transactions, including invoices
  • Stock movement documentation e.g. invoices and GNR's.

Standard Audit File for Tax

SAF-T is a standarised computer format, developed by the OECD, for the electronic exchange of tax and accounting information with the tax authorities. So far in the EU it has been adopted by: Portugal; Luxembourg; Austria; Lithuania and France. Poland is the latest country, starting next month.

The aim is enable tax authorities to collect complete accounting records in a way that they can interrogate using analytical software to determine tax assessments, and identify any potential VAT fraud.

This new requirement excludes companies which maintain their accounts in manual, non-compuetrised format.

Phased introduction for small businesses

Small companies (<250 employees or <€50m annual turnover) are exempted from the requirement until 1 January 2017. Micro-businesses are exempted until 1 January 2018.

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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.