How is it now?
As of October 1, 2020, the new electronic structure of SAF-T with declaration became effective for VAT taxpayers. The tax obligation provides for electronic submission of VAT settlements in one file, which simultaneously includes two structures – the declaration and the record parts. It means that a taxpayer who is correcting VAT settlement – at the same time, within the framework of one conduct, may file a correction only of the recording part or only of the declaration part, or the recording and declaration parts jointly.
Source: asbgroup.eu
Latest Posts in "Poland"
- CJEU Clarifies 0% VAT Documentation for Intra-Community Supplies: Key 2025 Ruling for Businesses
- Blocked Bank Accounts Alone Not Grounds for Automatic VAT Deregistration, Court Rules
- Transactions Exempt from KSeF E-Invoicing in 2026: New Regulation by Ministry of Finance
- Faster VAT Refunds with KSeF: Relief for Firms, More Pressure for Accountants
- Transaction Confirmation in KSeF: Voluntary Option and Documents Issued in ONLINE, OFFLINE, Emergency Modes
