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Electronic VAT Compliance

Poland introduces SAF-T format to its electronic VAT return system

The Polish Ministry of Finance is making it mandatory to file VAT records electronically by means of the SAF-T JPK_VAT file, both for Polish firms and others that do business in the country. Sending the JPK_VAT file and the availability of electronic accounting information is mandatory for all firms operating in Poland, even without a physical office.

The tax authorities can also require other electronic accounting documents in SAF-T format.

The Ministry of Finance recently published major changes to the electronic VAT return system in force for all businesses since January 2018. The Ministry’s main aim with the modifications is to optimise the e-document filing process, reducing the number of files that businesses have to issue and by extension preventing duplications in the amount of tax information.

All the changes compulsorily take effect for companies starting the month of October 2020.

 

What does the new SAF-T system in Poland entail?

The original SAF-T system in Poland was based on issuing various files types. A monthly file (JPK_VAT) with proof of sales and purchases, along with another series of files containing VAT statement information, the number of which could vary.

As of October 2020, with the changes made to the SAF-T JPK_VAT file data structure the number of files to issue is cut to one. New fields are added to this single file with a company's VAT return information.

 

Issuing JPK_VAT

Companies will have to issue all their information in a single file and send it monthly, through to the 25th day of the previous month (unless the 25th is a Saturday or bank holiday, in which case they have until the next business day).

Who has to send the new JPK_VAT file and when?

Submitting the new file under the SAF-T schema will be mandatory as of: 

  • Starting October 1th 2020 It will be mandatory for all taxpayers big, medium and small enterprises and microenterprises.

 

 

What files no longer have to be lodged?

The new SAF-T JPK_VAT file version will replace the following files: VAT-7, VAT-7K, VAT-27, VAT-ZT, VAT-ZZ and VAT-ZD.

This will avoid the duplication of information managed today, streamlining tax return processes for government and taxpayers alike.

What JPK_VAT file variants are there?

There are two types of new JPK_VAT file, depending on whether the company declares VAT monthly or every three months.

  • JPK_V7 M: for taxpayers that declare VAT monthly.
  • JPK_V7 K: for taxpayers that declare VAT quarterly.

Format

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

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

How does our SAF-T solution for Poland work?

  • Automatic data capture: Our VAT Compliance solution is integrated with your ERP or accounting management system to extract invoice and tax data.
  • SAF-T XML file generation: The solution creates the structured data file in XML in line with the data structure published by the Polish Ministry of Finance.
  • SAF-T JPK_VAT file signature: Before the file is sent to the tax authorities, advanced electronic signature mechanisms are applied to it by means of a recognised electronic certificate, as required by law.
  • Tax authority connectivity: Our Public Administration Hub is used to place the call via the webservice needed to send the JPK_VAT file.
  • Status integration: The Polish tax authorities issue invoice status notifications These receipts are converted and automatically integrated with the customer's management system.
  • Safeguarding file certificates: Invoice XML files and their associated statuses are kept on file in our long-term electronic archiving system certified by the European eIDAS (electronic ID, Authentication and trust Services) standard.

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