According to the changes in Polish tax law, which will come into force as of 1st July, there will be a new obligation for the taxpayers to have so called Standard Audit File (in Polish: “Jednolity Plik Kontrolny” or “JPK”) – special reporting form, in a special format [determined by Polish tax authorities] that will allow tax inspectors to have an easy access to accounting / tax data / records.
The Polish Ministry of Finance decided that the SAF-T obligation will also apply for companies with a ‘foreign’ VAT registration in Poland without any establishment for Polish VAT purposes. Furthermore, the threshold of PLN 200m for reporting these transactions, will be calculated on a ‘head-office’ level and not solely on the basis of the local Polish activities.
New regulations effective 1 July 2016 introduce the Standard Audit File for Tax (SAF-T) in Poland, which will become a standard feature of future tax control activities. Under the new rules, the tax authorities will be entitled to request ‘Large Enterprises’ (as defined) to submit data in a pre-defined electronic format (XML file in an agreed form and logic). The new rules will be extended to Small and Medium Enterprises (SMEs) from 1 July 2018.
Information on the structure and set-up of the Polish SAF-T can be found in Polish at: http://www.mf.gov.pl/administracja-podatkowa/dzialalnosc/jednolity-plik-kontrolny/-/asset_publisher/10eH/content/struktury-jpk;jsessionid=9462384FD102650D68C4048A7984089F?redirect=http%3A%2F%2Fwww.mf.gov.pl%2Fadministracja-podatkowa%2Fdzialalnosc%2Fjednoli
Please see the attached newsletter for further details including the final version SAF-T file structure.
For further details please contact our specialist
Marcin Sidelnik, on +48 (22) 746 4661 or by mail firstname.lastname@example.org
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