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Electronic VAT Compliance

Poland introduces SAF-T for its electronic tax declarations

The Ministry of Finance of Poland requires submission of VAT records electronically through the JPK_VAT file (VAT Uniform Control File), both for Polish businesses and those operating in the country.

In addition, the ministry may require the delivery of other e-accounting documents in SAF-T format, whenever requested to do so by the tax authority. 

Businesses affected

  • From July 1, 2016: large companies with more than 250 employees or with annual revenues of over 50 million Euros.
  • From January 1, 2017: SMEs with more than 10 employees or with annual revenues of over 2 million Euros.
  • From January 1, 2018: remaining micro businesses.

Sending the JPK_VAT file and delivering the accounting information electronically is mandatory for all companies operating in Poland, not only for those with a physical base in the country.

Information and deadlines

The JPK_VAT file, which includes the company’s purchases and sales VAT records, must be submitted by day 25 of each month.

However, businesses must be ready to be able to electronically issue the following accounting files in the case of audit:

  • Accounting records
  • Bank statements
  • Warehouse data
  • Invoices
  • Tax revenue and expenses ledger
  • Record revenue

Format

The JPK_VAT and e-accounting files must be issued in XML, following the SAF-T format developed by the OECD.

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