Poland SAF-T

Poland introduced the Standard Audit File for Tax (SAF-T) on 1 July 2016 for large tax payers. It went compulsory for all taxpayers on 1 January 2018. It is termed JPK (Jednolity Plik Kontrolny). SAF-T replaced VAT returns in Poland from 1 October 2020.

Components of the monthly/quarterly submission includes

• 1. JPK_KR – Księgi Rachunkowe (Accounting books)
• 2. JPK_WB – Wyciągi bankowe (Bank statements)
• 3. JPK_MAG – Magazyn (Warehouse/Storage)
• 4. JPK_VAT – Ewidencje zakupu i sprzedaży VAT (VAT evidence)
• 5. JPK_FA – Faktury VAT (VAT invoices)
• 6. JPK_PKPIR – Podatkowa księga przychodów i rozchodów (Revenue and expense tax books)
• 7. JPK_EWP – Ewidencja przychodów (Revenues registry)

SAF-T submissions are due at the same time as the monthly or quarterly VAT return, and must be submitted by the 25 of the month following the reporting period. The obligation applies to non-resident Polish VAT registered businesses, too.

SAF-T is an electronic schema developed for the efficient exchange of information between the tax authorities and businesses. It was created by the Organization for Economic Cooperation and Development in 2005 as a standard to be used globally to ensure consistency from country-to-country to facilitate exchange of data between tax authorities. The file requirements are expressed using XML, although the EU does not specify the exact file format.

There are generally five reporting requirements:

• 1.General ledger and supporting journals
• 2. Accounts payable, including supplier master data and invoices
• 3. Accounts Receivable, with customer master data and invoices
• 4. Warehouse inventories, and master data
• 5. Fixed assets ledger, including amortisation

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