All you need to know about SAF-T in Poland

Source SNI

The Uniform Control File (JPK) is a set of data, generated from a business entity’s IT systems (by direct data export), which contains information about business operations for a given period. Poland JPK has a specific layout and format (XML schema). It is sent only in electronic version.

New JPK_VAT with the declaration (JPK_VDEK)

(For periods starting from 1 October 2020 for all taxpayers)

The government has announced requirement for new Saf-t document for VAT Returns in Poland. Taxpayers in Poland will no longer submit a separate JPK_VAT information and a separate VAT declaration (VAT-7 or VAT-7K). From 1 October 2020, they must submit one file, JPK_VAT with declaration, which contains data of both VAT declaration and transactional VAT records. With the use of JPK_VDEK, there will be no need to generate two files, place two authorization signatures, make two shipments and wait twice for UPO.

Two JPK_VAT variants will apply:

JPK_V7 M – for taxpayers who pay VAT monthly and

JPK_V7 K – for taxpayers who pay VAT quarterly.

Submission deadlines

New JPK_VAT will be submitted in monthly periods, up to the 25th day of the month for the previous month (unless the 25th day of the month falls on a Saturday or a public holiday, then you have time to the first business day).

Other sources, click HERE

 

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