SAF-T (JPK) reporting in Poland

How does SAF-T work in Poland?

SAF-T, which stands for “Standard Audit File for Tax,” is a standardized electronic format for tax reporting that was developed by the Organization for Economic Cooperation and Development (OECD). It is used by many countries around the world, including Poland, to simplify and streamline tax reporting and auditing processes.

In Poland, SAF-T was introduced in 2016 as part of the country’s efforts to improve tax compliance and reduce tax fraud. The Polish SAF-T format includes three main parts:

  1. JPK_VAT – This file contains information about sales and purchase transactions subject to value-added tax (VAT). It includes data such as the date of the transaction, the value of the transaction, the VAT rate, and the taxpayer identification numbers of the buyer and seller.
  2. JPK_FA – This file contains information about accounting books and records, such as the general ledger, journals, and balance sheet.
  3. JPK_MA – This file contains information about inventory and fixed assets, including their value, depreciation, and acquisition date.

Taxpayers in Poland are required to prepare and submit SAF-T files to the tax authorities on a regular basis, typically on a monthly or quarterly basis depending on the size of their business. The submission can be done electronically using the e-Deklaracje system or through a specialized software.

By implementing SAF-T, Poland aims to improve tax administration by reducing the burden of manual tax reporting, increasing transparency, and making it easier for tax authorities to identify potential errors or irregularities in taxpayers’ financial statements.

What is the scope of SAF-T reporting in Poland?

SAF-T (Standard Audit File for Tax) reporting in Poland is a requirement for businesses to submit certain tax-related data in a standardized electronic format. The scope of SAF-T reporting in Poland depends on the type of taxpayer and the type of tax involved.

Currently, SAF-T reporting is mandatory for VAT-registered businesses in Poland. This includes both resident and non-resident taxpayers who are registered for VAT in Poland. The required data to be included in the SAF-T file for VAT includes all sales and purchase invoices issued or received, as well as records of VAT settlements, among others.

In addition to VAT, the Polish tax authorities are also implementing SAF-T reporting for corporate income tax (CIT) and personal income tax (PIT). However, as of September 2021, the implementation has been postponed and no specific timeline has been announced yet.

It’s important for businesses to comply with SAF-T reporting requirements to avoid penalties and ensure timely and accurate submission of tax-related data to the tax authorities.

What is SAF-T JPK_V7M in Poland?

SAF-T JPK_V7M is a specific type of SAF-T (Standard Audit File for Tax) report in Poland. The JPK_V7M is a comprehensive SAF-T report that covers all the mandatory data required by the Polish tax authorities.

The JPK_V7M report contains data related to sales and purchases, as well as inventory and warehouse movements, bank transactions, and payroll data. This report is required to be submitted on a monthly basis by taxpayers who are registered for VAT in Poland, regardless of the size of their business.

The data contained in the JPK_V7M report is used by the Polish tax authorities to verify the accuracy of taxpayers’ VAT returns and to detect tax fraud or evasion. It is therefore essential that taxpayers ensure the data contained in their JPK_V7M report is accurate and complete.

Submitting the JPK_V7M report electronically is mandatory in Poland, and it must be submitted via the Polish tax authority’s website using a special application that has been certified by the tax authorities. Failure to submit the JPK_V7M report on time or with accurate data can result in penalties and fines.

What is SAF-T JPK_V7K in Poland?

SAF-T (Standard Audit File for Tax) JPK_V7K is a standardized electronic file format that was introduced in Poland in April 2020. It is used for reporting tax-related data to the Polish tax authorities, and it applies to all businesses that are required to keep books of account.

JPK_V7K is a specific format of the SAF-T system that contains data related to the VAT register, sales and purchases invoices, and inventory movements. It aims to improve tax compliance and reduce the risk of tax fraud by enabling the tax authorities to access electronic records of companies more easily.

All businesses registered for VAT in Poland must submit the JPK_V7K file to the tax authorities on a monthly basis. The file must be created and signed using certified software and submitted via the electronic platform called “e-Deklaracje.” Failure to submit the JPK_V7K file on time or providing incorrect data can result in fines and penalties.



VAT news


  • VAT news