Poland to require new SAF-T document for VAT returns
Important changes in the SAF-T Poland file data structure
LAST UPDATE: 22/06/2020
The Polish Ministry of Finance has published the new modifications affecting the electronic VAT return system known as SAF-T Poland, implemented in the country since 2018.
The Ministry’s main aim is to optimise the e-document filing process, reducing the number of files to be issued and which often involves duplicating tax information. This approach reduces documents to a single SAF-T type file. However, important changes have been made to the data structure of the JPK_VAT file sent to the tax authorities each month to concentrate the new information previously spread across several files. The JPK_VAT file will include new fields to include VAT return data previously sent in different files.
Here we answer the most important questions on the changes to the SAF-T system in Poland:
What does the new JPK_VAT file entail?
JPK_VAT with the VAT statement is an electronic document that will involve two parts. On the one hand it contains fields to include VAT records (information on sales and purchases) and fields with the VAT statement tax data of companies and taxpayers (VAT-7 and VAT-7K statements).
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 It will be mandatory for all taxpayers (medium big companies 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.
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).
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.
If you are affected by these changes to the SAF-T system in Poland we recommend you contact one of our consultants to assess the impact on your management or accounting system.
Ministry of Finance to impose €115 fine on each error in the JPK_VAT file
This measure is one of the changes made in Law on the Goods and Services Tax and Certain Other Laws, approved by the government on 4 July. With this regulation, the Ministry of Finance is endeavouring to step up control of the public purse and better detect potential irregularities.
The law also provides for fines of €115 (500PLN) for each error the new file contains. When the tax office detects a mistake it will advise the taxpayer, who then has two weeks to fix it. If the errors are not corrected within that time the infringing company will be fined.
This new requirement marks a substantial departure from the present tax-return process. Businesses will need to adapt their electronic taxation system and be able to generate and send JPK_VDEK files correctly within the deadline to avoid fines.
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