According to the new parliamentary project, businesses in Poland will be obliged the submit bank statements in a SAF-T format, so called SAF-T_WB (JPK_WB) on daily basis to the Head of the Polish National Tax Administration. So far, the only obligatory SAF-T that has to be submitted on monthly basis in Poland is SAF-T_VAT (JPK_VAT).
The project is currently subject to public consultations; however, the planned introduction date is foreseen for as quickly as 1st September 2017.
Who? When? What?
The new obligation of daily submission of bank statements will concern big, medium and small entrepreneurs. According to the draft legislation, SAF-T_WB will be submitted either by the bank or the company:
- if the company’s bank account is in the Polish bank, which has its registered office or branch on the Polish territory, SAF-T_WB will be submitted by the bank based on the written power of attorney; or
- if the company’s bank does not have its registered office or a branch on the Polish territory, SAF-T_WB will be submitted by the company itself.
Consequently, either companies or banks (on their behalf) will be obliged to submit SAF-T_WB to the National Tax Administration using electronical means of communication, no later than until the end of the day following the day of the bank statement.
According to the project, the following data will be included in the SAF-T_WB structure:
- payee’s and beneficiary’s data -name, address, VAT registration number (NIP) and statistical number (REGON);
- payee’s and beneficiary’s bank account number;
- date and time of debiting the payee’s account and of a cash deposit;
- mount and currency of the transfer;
- title and the description of the transfer;
- payee’s account balance after the transfer.
However, it has not been decided yet, whether the submission of SAF-T_WB will be obligatory for foreign businesses as well. We will keep you informed on the developments in that aspect and final decision.
Background of the Polish SAF-T
Polish SAF-T was introduced in 2016 and consists of 7 data sets (structures). It is based on files in .xml format according to the OECD SAF-T 2.0 standard. So far, only one of the structures, SAF-T_VAT, has been obligatory for companies to be submitted on regular basis, both domestic and foreign ones. The remaining five structures are required only on demand. The introduction of SAF-T_WB as an obligatory one, with daily frequency, is certainly a next steps towards real-time reporting and data collection.
Should you have any questions please do not hesitate to contact:
Bozena Turek / firstname.lastname@example.org / +41 58 792 91 25
Kinga Zawora / email@example.com / +41 58 792 22 62
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