Poland VAT payment delays for coronavirus crisis; delays SAF-T
- Mar 26, 2020 | Richard Asquith
26 March update - April Polish March Intrastat filings deadline has been pushed back from 10th April to the 20th. The new reduced VAT regime, and binding VAT rate rulings have been postponed, too.
Poland has changed policy on VAT payments for the COVID-19 crisis.
VAT filings are due on the 25th of March, as normal. However, taxpayers may apply for a liabilities write-off or extension of the payment deadline. There will be no interest charge for outstanding Value Added Tax. Follow Avalara’s live global coronavirus Covid-19 VAT measures tracker.
Poland has again delayed an update of its Standard Audit File for Tax (SAF-T) mandatory filing regime and the withdrawal of the requirement to submit a periodic VAT return. The new date is 1 July 2020, moved from 1 April 2020. This is the second delay - the measure was originally intended for 1 January 2020.
The Polish SAF-T (JPK_VAT) is being extended to including the VAT register plus VAT credit details. SAF-T reporting was made mandatory for all businesses with a Polish VAT registration at the start of 2018. The reporting standard was developed by the OECD in 2005, and has been adopted by nine EU countries. It is designed to enable to the consistent and efficient electronic exchange of tax transaction data between companies and the tax authorities.