SAF-T for electronic VAT reporting in Poland

Our cloud-based solution manages automatic JPK_VAT generation and connection with the tax authority

Electronic tax declarations with SAF-T in Poland

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

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

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

The Ministry of Finance recently published major changes to the electronic VAT return system in force for all businesses since January 2018.

The New Developments in the Saf-T System Take Effect as of October 2020

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, preventing duplications in the amount of tax information.

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:

  • It will be mandatory for all taxpayers (large, medium and small enterprises and microenterprises) starting 1 October 2020.

WHAT FILES CAN BE LEFT UNDECLARED?

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.

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).

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.

REQUIRED INFORMATION

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 event of audit:

Accounting records, Bank statements, Warehouse data, Invoices, Tax revenue and expenses ledger, Revenue record

Required information

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 event of audit:

  • Accounting records

  • Bank statements

  • Warehouse data

  • Invoices

  • Tax revenue and expenses ledger

  • Revenue record

This is how our solution works

Automatic data capture

  • Our VAT Compliance solution integrates with your ERP or accounting system to capture invoice data.

XML file generation

  • The solution builds the XML-structured data file in accordance with the regulations.

Tax Office connectivity

  • Our Public Administration Hub places the web service call needed to send the files to the tax authority.

Receipt reception and integration

  • The Polish tax authority issues notifications reporting on invoice status. These receipts are converted and automatically integrated with the customer’s management system.

Secure receipt

  • The XML files for invoices and their associated statuses are kept in our long-term e-Archiving system certified by top-level European regulations.

VAT Compliance White Paper

The Global VAT Compliance Expert Analysis (available in English and Spanish) is a resource designed for companies operating in several countries or planning to do so. Through it, you can find out how the indirect tax VAT works, how it is regulated and what its implications are both for companies and tax authorities.

Do you need to send VAT reports to different countries?

Hungary: Real Time Invoice Reporting since 1 July 2018

Spain: Immediate submission of VAT books since 1 July 2017

Portugal: e-Invoicing and e-Accounting

UK: VAT books archiving and sending as of 1 April 2019