What is new is Polish VAT? After being postponed several times by the tax administration and due to the global pandemic, the new SAF-T return has become effective in Poland as of 1st October 2020.
This new requirement – referred to as JPK_VAT – essentially includes two parts: an extension to the previous SAF-T (which stands for Standard Audit File for Tax) and the Polish VAT return, merged into a single improved SAF-T return.
The deadline to submit this new version of SAF-T to the Polish tax agency for the first time is 25 November 2020, and this first return should cover October 2020 data.
Source: simplyvat.com