JPK (SAF-T ) reporting in Poland at the request of tax administration

From 1 July 2018, all taxpayers, regardless the size are obliged to provide additional SAF-T files at the request of tax authorities during VAT proceedings, verification activities or tax and custom audits. These SAF-T reports can be transferred using the same application, by means of which VAT SAF-T files are sent or delivered on USB stick, CD/DVD or other data carriers.

 

The additional SAF-T files include:

 

– accounting books – JPK_KR

– bank statements – JPK_WB

– warehouse – JPK_MAG

– VAT invoices – JPK_FA

– tax revenue and expense ledger – JPK_PKPIR

– evidence of revenues – JPK_EWP

 

The taxpayers will generally have not less than three days to provide the additional SAF-T files. Exact date will be stated in the letter from the tax auditors, however, in justified cases (e.g. large amount of data, absence of a responsible person) a taxpayer will be entitled to ask the tax authorities to extend this deadline.

 

The additional structures have been introduced to significantly speed up the tax audits and to reduce the need to visit the tax office by the taxpayers as well as to minimize the visits of the tax inspectors at the company’s headquarters.

 

You can find here more information about the XML structure and data required for this obligation.