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Standard Audit File for Tax (SAF-T) from 1 July 2016 in Poland

Categories: NEWS & Events

According to the new rules, taxpayers will be obligated to implement a Standard Audit File for Tax (SAF-T).
The taxpayers will be required, without being requested by the tax office, to submit monthly data resulting from the VAT records in the SAF-T format by submitting monthly a SAF-T (JPK) file that contains VAT sales and purchase records.
From the 1st of July 2016 the obligation to file documents in the SAF-T format will be imposed on enterprises classified as large.
The obligation to submit the SAF-T files will reach all companies. Small and medium-sized enterprises will have to start filing VAT data in the SAF-T format as soon as the 1st of January 2017, micro enterprises since the beginning of 2018.