Changes in the SAF-T file as for January 2022

As from 1st January 2022, several changes have been made to the new JPK_V7 (SAF-T). The new schema includes, among other the following changes:

– technical update – adding the country prefix XI for Northern Ireland,

– adding the files referring to the new VAT refund dates, i.e. 15 and 40 days.

You can find the more information in the below link:

– introducing a field to the declaration part that allows to mark whether the taxpayer facilitates activities involving the delivery of goods for which shipment or transport begins or ends in the territory of the country, or the provision of services, for which the place of performance is located in the territory of the country,

– removal several marking from the file structure such as:

a. MPP (split payment mechanism) both on the sale and purchase side,

b. EE (provision of telecommunications, broadcasting and electronic services),

c. SW( distance selling from the territory of the country),

– adding new markings resulting from the implementation of the e- commerce package:

a. WSTO_EE (intra-community distance sales of goods and the provision of telecommunications, broadcasting and electronic services to entities in B2C relation),

b. IED (facilitating the supply or distance sale of goods by the taxpayer using the electronic interface),

– adding the date of expiry of the payment deadline or payment in the event of adjustment of the tax base as part of the bad debt relief.

As from 1st April 2022, changes have been introduced also to JPK_FA, but these are generally technical changes.