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Poland SAF-T guidance


Poland SAF-T guidance

The Polish Ministry of Finance has provided additional guidance on the 1 July 2016 adoption of Standard Audit File for Tax (SAT-T) filings.

All resident or non-resident VAT registered business are now required to submit SAF-T files on a monthly basis. Small companies (less than 250 employees or €50million local currency equivalent sales turnover per annum)

SAF-T requirements

  • Until further notice, eligible businesses will only be required to submit Structures 4 and 5, VAT Transactions and Sales VAT invoices respectively
  • VAT exempt activities do not trigger SAF-T filing obligations
  • In periods with no taxable transactions, ‘nil’ SAF-T reporting is still required
  • Imported services under the reverse charge principle will still require non-resident supplier details in Structure 4 on the sales-side
  • Group companies filing SAF-T filings will be treated as separate companies
  • Corrective VAT returns will require matching corrective SAF-T returns for the corresponding period
  • Companies will have to include their customers’ VAT number in their VAT Transactions from 1 January 2017

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.