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Poland ratifies SAF-T to replace VAT returns 2019

  • Nov 2, 2018 | Richard Asquith

Poland ratifies SAF-T to replace VAT returns 2019

Poland has confirmed that mandatory VAT returns will no longer be required from January 2019. Instead, the existing mandatory Standard Audit File for Tax (SAF-T) regular submission will be modified to include additional VAT credit information so that all the necessary data from the return is captured.

SAF-T was introduced for all Polish VAT registered businesses from 1 January 2018. Known as the JPK in Poland, currently includes the following:

  • JPK_KR – Księgi Rachunkowe (Accounting books)
  • JPK_WB – Wyciągi bankowe (Bank statements)
  • JPK_MAG – Magazyn (Warehouse/Storage)
  • JPK_VAT – Ewidencje zakupu i sprzedaży VAT (VAT evidence)
  • JPK_FA – Faktury VAT (VAT invoices)
  • JPK_PKPIR – Podatkowa księga przychodów i rozchodów (Revenue and expense tax books)
  • JPK_EWP – Ewidencja przychodów (Revenues registry)

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. 

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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 won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.