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.

Which businesses are affected?

The electronic VAT declaration affects 100% of businesses operating in Poland since January 2018. This was the adoption schedule implemented in the country:

1 July 2016: large enterprises with more than 250 employees or annual revenues of €50m-plus.

1 January 2017: SMEs with more than 10 employees or annual revenues of €2m-plus.

1 January 2018: remaining micro enterprises.

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