{"id":6824,"date":"2025-06-05T08:35:09","date_gmt":"2025-06-05T08:35:09","guid":{"rendered":"https:\/\/polishtax.com\/?page_id=6824"},"modified":"2025-06-05T08:35:09","modified_gmt":"2025-06-05T08:35:09","slug":"saf-t-tax-services","status":"publish","type":"page","link":"https:\/\/polishtax.com\/pl\/services\/saf-t-tax-services\/","title":{"rendered":"SAF-T in Poland"},"content":{"rendered":"<p>[vc_section el_id=&#8221;homepage-services&#8221; css=&#8221;.vc_custom_1746450102569{padding-top: 40px !important;padding-bottom: 0px !important;}&#8221;][vc_row css=&#8221;.vc_custom_1746449756752{margin-bottom: 30px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;SAF-T in Poland&#8221; font_container=&#8221;tag:h1|font_size:36px|text_align:center|color:%23273272&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_single_image image=&#8221;4355&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1549392988419{margin-top: 22px !important;margin-bottom: -4px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6290&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text]The Standard Audit File for Tax (SAF-T) is an international standard developed by the OECD to facilitate electronic tax reporting and auditing. Poland introduced its own version of SAF-T, known as Jednolity Plik Kontrolny (JPK), which has become a key element of VAT compliance and CIT reporting in Poland. The SAF-T file format allows Polish tax authorities to collect structured data from taxpayers in a unified XML format.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2>SAF-T \/ JPK Requirements in Poland<\/h2>\n<p>In Poland, SAF-T requirements apply to all VAT-registered entities, regardless of their size or sector. Businesses must submit specific JPK files, depending on their operations and tax obligations. These files are submitted either <strong>monthly or quarterly<\/strong>.<\/p>\n<p>The SAF-T obligations include:<\/p>\n<ul>\n<li><strong>JPK_VAT<\/strong>: Reporting VAT records and VAT return data<\/li>\n<li><strong>JPK_KR<\/strong>: Accounting books (for CIT purposes)<\/li>\n<li><strong>JPK_FA<\/strong>: Sales invoices<\/li>\n<li><strong>JPK_MAG<\/strong>: Inventory management<\/li>\n<li><strong>JPK_WB<\/strong>: Bank statements<\/li>\n<li><strong>JPK_PKPIR \/ JPK_EWP<\/strong>: Revenue and expense ledgers or income records for personal income tax<\/li>\n<\/ul>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][\/vc_section][vc_section full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1746450702753{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 70px !important;padding-bottom: 70px !important;background-image: url(http:\/\/polishtax.com\/wp-content\/uploads\/2019\/02\/blue-background.jpg?id=4339) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221;][vc_row][vc_column][vc_custom_heading text=&#8221;COMPANY OVERVIEW&#8221; font_container=&#8221;tag:h3|font_size:36px|text_align:center|color:%23ffffff|line_height:45px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1550939328137{margin-top: -8px !important;margin-bottom: 20px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;][\/vc_column][\/vc_row][vc_row gap=&#8221;25&#8243;][vc_column width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;.vc_custom_1701434325029{margin-bottom: 0px !important;}&#8221;]<\/p>\n<p style=\"text-align: left;\"><span style=\"color: #d9deef;\"><strong>The chief role of Intertax is helping businesses throughout the world to trade internationally by minimizing their legal, fiscal and administrative responsibilities in Poland.<\/strong><\/span><\/p>\n<p style=\"text-align: left;\"><span style=\"color: #d9deef;\">Our ultimate goal is to provide our clients with the best possible solutions. Our team, consisting of a qualified legal consultants, taxconsultants, accountants and other professionals, will make every possible effort to meet the expectations of our clients and to satisfy their individual requirements.<\/span><\/p>\n<p>[\/vc_column_text]\r<!-- rt-button2 -->\r<div class=\"rt-button2 element-two hover-style-one ex386c825ad696088  font-bold\"  data-button-direction=\"center\" data-button-fullwidth=\"false\"  data-button-icon-position=\"right\"><a style=\" color: #273272; line-height: 20px; font-size: 12px;\" class=\"rt-button2-main  vc_custom_1701940836581\" href=\"http:\/\/polishtax.com\/who-we-are\"  title=\"\" target=\"_self\"><div class=\"overlay\"><\/div><div class=\"placeholder\">READ MORE<i class=\"fa fa-angle-right\"><\/i><\/div><\/a><\/div>\r<!-- rt-button2 -->\r[\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;4402&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css_animation=&#8221;fadeIn&#8221;][vc_column_text css=&#8221;.vc_custom_1701433705747{margin-bottom: 40px !important;}&#8221;]<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ffffff;\"><em>In 2018, we at INTERTAX Company entered our 25<sup>th<\/sup> year as a tax advsory &amp;\u00a0accounting company.<\/em><\/span><\/p>\n<p>[\/vc_column_text][vc_raw_html]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[\/vc_raw_html][\/vc_column][\/vc_row][\/vc_section][vc_row][vc_column css=&#8221;.vc_custom_1746450754942{padding-top: 40px !important;padding-bottom: 40px !important;}&#8221;][vc_column_text]<\/p>\n<h2>VAT compliance &#8211; Poland&#8217;s New SAF-T File (JPK_VAT with Declaration)<\/h2>\n<p>As of <strong>1 July 2020<\/strong>, Poland replaced the separate VAT return and JPK_VAT file with a <strong>combined JPK_VAT file with declaration<\/strong>. This new version of the SAF-T file must be submitted monthly and includes:<\/p>\n<ul>\n<li>Structured VAT return information<\/li>\n<li>Transaction-level invoice data<\/li>\n<\/ul>\n<p>All data must be submitted in <strong>XML format<\/strong>, digitally signed using a <strong>qualified electronic signature<\/strong> or trusted profile (<em>ePUAP<\/em>).<\/p>\n<h2>SAF-T and E-invoicing in Poland<\/h2>\n<p>The SAF-T system works in parallel with Poland\u2019s <strong>e-invoicing system (KSeF)<\/strong>. While KSeF governs the issuance and archiving of structured electronic invoices, SAF-T focuses on comprehensive reporting of <strong>VAT records, accounting books, and financial transactions<\/strong>. Both systems are part of the Polish Ministry of Finance&#8217;s broader push toward <strong>digital tax compliance<\/strong>.<\/p>\n<h3>Who Must Submit SAF-T Files<\/h3>\n<ul>\n<li>All VAT-registered taxpayers in Poland<\/li>\n<li>Polish entities subject to <strong>corporate income tax (CIT)<\/strong> or <strong>personal income tax (PIT)<\/strong><\/li>\n<li>Foreign businesses registered to VAT in Poland<\/li>\n<\/ul>\n<p>JPK_VAT files must be submitted monthly, even if no transactions occurred. Additional JPK files (such as e.g. JPK_KR or JPK_FA) are submitted upon request by the tax authorities, especially during audits.<\/p>\n<p><strong>Submission Deadlines and Format of SAF-T files in Poland<\/strong><\/p>\n<table width=\"542\" cellspacing=\"0\" cellpadding=\"1\">\n<tbody>\n<tr>\n<td width=\"95\"><strong>File Type<\/strong><\/td>\n<td width=\"139\"><strong>Submission Frequency<\/strong><\/td>\n<td width=\"47\"><strong>Format<\/strong><\/td>\n<td width=\"251\"><strong>Submission Method<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"95\">JPK_VAT<\/td>\n<td width=\"139\">Monthly<\/td>\n<td width=\"47\">XML<\/td>\n<td width=\"251\">Via Ministry of Finance\u2019s online portal<\/td>\n<\/tr>\n<tr>\n<td width=\"95\">JPK_KR, JPK_FA<\/p>\n<p>and other JPK<\/td>\n<td width=\"139\">Upon request (audit)<\/td>\n<td width=\"47\">XML<\/td>\n<td width=\"251\">Secure file upload to tax authority servers<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>All SAF-T files must be submitted <strong>electronically<\/strong>, following the <strong>logical structure published by the Ministry of Finance<\/strong>.<\/p>\n<p><strong>Summary: SAF-T Compliance in Poland<\/strong><\/p>\n<p>Poland\u2019s SAF-T system plays a critical role in modern tax administration, enabling real-time oversight by the tax authorities. Key compliance points include:<\/p>\n<ul>\n<li>Submission of the <strong>new SAF-T JPK_VAT file<\/strong> monthly<\/li>\n<li>Additional JPK files (e.g., JPK_KR, JPK_FA) submitted upon tax office request<\/li>\n<li>XML format and qualified signature required<\/li>\n<li>Integration with broader <strong>digital VAT compliance<\/strong> strategy (including KSeF)<\/li>\n<\/ul>\n<p>For more information visit the Polish Ministry of Finance\u2019s KSeF information portal<\/p>\n<p><u><a href=\"https:\/\/ksef.mf.gov.pl\/web\/\" target=\"_blank\" rel=\"noopener\">https:\/\/ksef.mf.gov.pl\/web\/<\/a><\/u><\/p>\n<p><u><a href=\"https:\/\/www.podatki.gov.pl\/en\/value-added-tax\/paying-vat\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.podatki.gov.pl\/en\/value-added-tax\/paying-vat\/<\/a><\/u><\/p>\n<p><em>Contact us at <\/em><u><a href=\"&#x6d;a&#x69;&#108;&#x74;&#111;&#x3a;&#x6f;f&#x66;&#105;&#x63;&#101;&#x40;&#105;n&#x74;&#101;&#x72;&#116;&#x61;&#120;&#46;&#x70;&#108;\"><em>&#x6f;&#102;f&#x69;&#99;e&#x40;&#105;n&#x74;&#101;r&#x74;&#97;x&#x2e;&#112;l<\/em><\/a><\/u><em> for customized support with JPK files, e-invoicing, and digital tax reporting.<\/em>[\/vc_column_text][vc_custom_heading text=&#8221;Get in touch&#8221; 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visibility:hidden !important;\"><label for=\"wpcf7-69cffef107c70-field\" class=\"hp-message\">Please leave this field empty.<\/label><input id=\"wpcf7-69cffef107c70-field\"  class=\"wpcf7-form-control wpcf7-text\" type=\"text\" name=\"contact-email-164\" value=\"\" size=\"40\" tabindex=\"-1\" autocomplete=\"new-password\" \/><\/span>\n<\/p>\n\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\r<!-- rt-cf7 -->\r[\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_section el_id=&#8221;homepage-services&#8221; css=&#8221;.vc_custom_1746450102569{padding-top: 40px !important;padding-bottom: 0px !important;}&#8221;][vc_row css=&#8221;.vc_custom_1746449756752{margin-bottom: 30px !important;}&#8221;][vc_column][vc_custom_heading text=&#8221;SAF-T in Poland&#8221; font_container=&#8221;tag:h1|font_size:36px|text_align:center|color:%23273272&#8243; use_theme_fonts=&#8221;yes&#8221;][vc_single_image image=&#8221;4355&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1549392988419{margin-top: 22px !important;margin-bottom: -4px !important;padding-top: 0px !important;padding-bottom: 0px !important;}&#8221;][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;6290&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][\/vc_column][vc_column width=&#8221;1\/2&#8243;][vc_column_text]The Standard Audit File for Tax (SAF-T) is an international standard developed by the OECD to facilitate electronic tax reporting and auditing. Poland introduced [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"parent":56,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6824","page","type-page","status-publish","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/pages\/6824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/comments?post=6824"}],"version-history":[{"count":1,"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/pages\/6824\/revisions"}],"predecessor-version":[{"id":6825,"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/pages\/6824\/revisions\/6825"}],"up":[{"embeddable":true,"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/pages\/56"}],"wp:attachment":[{"href":"https:\/\/polishtax.com\/pl\/wp-json\/wp\/v2\/media?parent=6824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}