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Polish JPK_VAT (SAF-T) update

  • Sep 8, 2020 | Richard Asquith

Poland still plans to update its JPK_VAT transaction reporting rules for all taxpayers on 1 October, despite several delays due to the COVID-19 pandemic. The objective is to amalgamate the traditional VAT return with the current JPK_VAT submission. This is also hoped to reduce the number of on-site audit visits.

JPK_VAT was introduced into Poland in 2016, and was fully rolled out as mandatory for all taxpayers in 2018 as an additional submission with the VAT return. This latest reform consolidates the return into the JPK_VAT submission.

Poland's JPK_VAT is a variation on the OECD’s Standard Audit File for Tax (SAF-T), which is a schema for the exchange of date between taxpayers on the tax authorities. It is adopted in many EU countries as tax authorities seek access to invoice-level data to detect errors and fraud in VAT returns.

The JPK_VAT provides the tax authorities with monthly (JPK_V7M) or quarterly (JPK_V7K) details of most VAT invoices processed by a business. Quarterly filers must still complete monthly JPK_VAT filings; but the third-month filing of the quarter will continue a complete 3-month set of transactions.

Filings are due by the 25th of the month following the reporting period. A special receipt certificate, UPO, will be made available after a successful filing.

It has two components which must be delivered by all businesses from 1 October 2020 – previously they could be separately filed:

  1. VAT Register – with invoice-level details of all sales and purchases that are included in the VAT return / declaration
  2. VAT Return – the VAT 7 and VAT-7k declaration

These will have requirement for some supporting information to help date analysis, and a qualified signature.

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 the former VP Global Indirect Tax at Avalara
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