Poland VAT payment delays for coronavirus crisis; delays SAF-T
- Apr 3, 2020 | Richard Asquith
3 April update - the deadline for reporting VAT payments to businesses off the official 'white list' has been extended from 3 days after to the payment to 14 days. The proposed retail sales tax implementation has been delayed unti 1 January 2021.
26 March update - April Polish March Intrastat filings deadline has been pushed back from 10 April to 20 April. 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 25 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.