New SAF-T files will replace VAT returns in Poland

Pursuant to the amended law provisions new SAF-T files will replace VAT returns in Poland. The change will be effective as from the January 1,2020. The new file called JPK_VAT will be an electronic document, including VAT return (it will replace VAT-7 and VAT-7K) and VAT records. This is the expansion of already existing SAF-T obligation in Poland. Poland already introduced the Standard Audit File for Tax (SAF-T) on 1 July 2016 for large tax payers. It became compulsory for all taxpayers on 1 January 2018.

As from April 1, 2020 the change will cover only large taxpayers (with over 250 people employed and turnover above EUR 50 million or over 250 people employed, with the balance sheet total assets exceeding EUR 43 million),
From July 1, 2020 the obligation to use the new JPK_VAT files will cover the remaining entities however they will be entitled to submit a new JPK_VAT on a voluntary basis from January 1.

The taxpayers filing on quarterly basis will no longer have to send the current JPK_VAT file monthly but they will have to submit the VAT records part every month. Additionally, every three months they will file the VAT records along with the VAT return in the form of a new JPK_VAT.

The EC sales lists will be still filed in the current form.