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)

• 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

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