Poland Plans Pre-Filled VAT Declarations, But Taxpayer Responsibility Remains

• Poland’s Ministry of Finance is drafting a VAT Act amendment to let the tax authority prepare pre-filled JPK_VAT files and the related VAT return using data already held from invoicing, reporting, and fiscal systems.
• The measure would be phased in, with the first stage planned for Q4 2029.
• Taxpayers would remain fully responsible for checking, correcting, and submitting the pre-filled VAT return; liability would not shift to the tax authority.
• If a taxpayer does nothing, the draft return will not be automatically filed once the deadline passes.
• Businesses and tax teams will still need to apply complex VAT rules themselves (for example partial exemption, bad debt relief, and deductibility), so the pre-filled return should be used as a cross-check, not a replacement for internal VAT records and controls.

Source: meridianglobalservices.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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