We recently reported the Polish government’s decision to delay introduction of the new JPK_VAT with a declaration structure until 1 July 2020. This move is part of the country’s Tarcza antykryzysowa (“Anti-Crisis Shield”) initiative to support business during the coronavirus pandemic and gives welcome extra preparation time especially as the Ministry of Finance only recently published the finalised schema and explanatory guidance. Given the extension, now is a good time to recap some of the main features and the surrounding compliance regime.
Source: SOVOS
