Over the past several months, the Polish Ministry of Finance has continued the process of replacing the Value Added Tax (VAT) returns with the updated version of the SAF-T. Based on the new draft, taxpayers will not have to submit two documents: the SAF-T(JPK_VAT) file and the VAT return, as currently required, but only one return – a new SAF-T file containing both the data from the VAT register (i.e., as under the current scheme of SAF-T VAT part) and the data from the current return (e.g., VAT to be paid/refunded/carried forward to the subsequent period).
Source EY
