Starting from July 1, 2016 Poland introduced a new reporting obligation called Standard Audit File for Tax (in Polish: Jednolity Plik Kontrolny “JPK”). The implementation of the whole system shall last from July 1, 2016 until July 1, 2018 and is subject to few transitionary periods, whereas the decisive criterion is size of the taxpayer (entrepreneur). From July 1, 2018 SAF-T will be mandatory for all taxpayers, regardless of their size. Please note that Polish SAF-T regime has impact on entities registered for VAT purposes in Poland, even if their presence in Poland does not create a fixed establishment in Poland for VAT purposes. Standard Audit File for Tax is applicable, depending on the factual situation of the taxpayer, for VAT and/or accounting data. Some structures of SAF-T are to be filed without any request, each month to tax authorities (file structure with VAT registers) and some only at the request of tax authorities (file structures related to accounting books, warehouses, bank statements, invoices). SAF-T must be prepared and filed electronically, according to xml structures published by the Ministry of Finance. The SAF-T structures have already been subject to numerous changes and these changes should be reflected in IT software used to file SAF-T.
Standard Audit File for Tax in Poland – from July 1,2018 for all taxpayers