SAF-T in Poland
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.
SAF-T / JPK Requirements in Poland
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 monthly or quarterly.
The SAF-T obligations include:
- JPK_VAT: Reporting VAT records and VAT return data
- JPK_KR: Accounting books (for CIT purposes)
- JPK_FA: Sales invoices
- JPK_MAG: Inventory management
- JPK_WB: Bank statements
- JPK_PKPIR / JPK_EWP: Revenue and expense ledgers or income records for personal income tax
COMPANY OVERVIEW
The chief role of Intertax is helping businesses throughout the world to trade internationally by minimizing their legal, fiscal and administrative responsibilities in Poland.
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.
In 2018, we at INTERTAX Company entered our 25th year as a tax advsory & accounting company.
VAT compliance – Poland’s New SAF-T File (JPK_VAT with Declaration)
As of 1 July 2020, Poland replaced the separate VAT return and JPK_VAT file with a combined JPK_VAT file with declaration. This new version of the SAF-T file must be submitted monthly and includes:
- Structured VAT return information
- Transaction-level invoice data
All data must be submitted in XML format, digitally signed using a qualified electronic signature or trusted profile (ePUAP).
SAF-T and E-invoicing in Poland
The SAF-T system works in parallel with Poland’s e-invoicing system (KSeF). While KSeF governs the issuance and archiving of structured electronic invoices, SAF-T focuses on comprehensive reporting of VAT records, accounting books, and financial transactions. Both systems are part of the Polish Ministry of Finance’s broader push toward digital tax compliance.
Who Must Submit SAF-T Files
- All VAT-registered taxpayers in Poland
- Polish entities subject to corporate income tax (CIT) or personal income tax (PIT)
- Foreign businesses registered to VAT in Poland
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.
Submission Deadlines and Format of SAF-T files in Poland
| File Type | Submission Frequency | Format | Submission Method |
| JPK_VAT | Monthly | XML | Via Ministry of Finance’s online portal |
| JPK_KR, JPK_FA
and other JPK |
Upon request (audit) | XML | Secure file upload to tax authority servers |
All SAF-T files must be submitted electronically, following the logical structure published by the Ministry of Finance.
Summary: SAF-T Compliance in Poland
Poland’s SAF-T system plays a critical role in modern tax administration, enabling real-time oversight by the tax authorities. Key compliance points include:
- Submission of the new SAF-T JPK_VAT file monthly
- Additional JPK files (e.g., JPK_KR, JPK_FA) submitted upon tax office request
- XML format and qualified signature required
- Integration with broader digital VAT compliance strategy (including KSeF)
For more information visit the Polish Ministry of Finance’s KSeF information portal
https://www.podatki.gov.pl/en/value-added-tax/paying-vat/
Contact us at office@intertax.pl for customized support with JPK files, e-invoicing, and digital tax reporting.
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