Poland to require new SAF-T document for VAT returns starting April 2020
The new document, called JPK_VDEK, is in fact a modification of the present JPK_VAT document for VAT returns. With a much more extensive data structure in order to record more information, the aim is to reduce the number of tax information documents presently filed with the Ministry of Finance.
In addition to JPK_VAT messages, the SAF-T JPK_VDEK standard will replace the following files: IVA-7, IVA-7K, IVA-27 , VAT-ZT, VAT-ZZ and VAT-ZD.
This will prevent the duplication of information managed at present, speeding up tax return processes for government and taxpayers alike.
Filing tax statements with the JPK_VDEK file will mandatory as of:
- 1 April 2020 for large enterprises
- 1 July 2020 for medium and small enterprises
The measure is one of the changes made to the 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 endeavoring to step up control of the public purse and better detect potential irregularities.
Ministry of Finance to impose €115 fine on each error in the JPK_VDEK file
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.
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