Poland implemented the Standard Audit File for Tax (SAF-T) to simplify tax compliance and reporting for businesses. They replaced the traditional VAT return with SAF-T, known as Jednolity Plik Kontrolny (JPK), in 2016. Monthly submissions of JPK_VAT became mandatory for all taxpayers in 2018. In 2020, JPK_VAT was combined with the VAT return and is submitted based on the frequency of the VAT Return (monthly or quarterly). The remaining seven JPK structures are submitted upon request of the tax authority during an audit. It’s important to note that JPK_VAT with the declaration is changing due to the introduction of mandatory e-invoicing via KSeF in Poland.
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