- Poland has a structured SAF-T reporting framework known as Jednolity Plik Kontrolny JPK
- SAF-T ensures transparency, improves compliance, and streamlines tax audits
- JPK files are specific SAF-T files required in Poland in XML format
- Key JPK file types include JPK_VAT, JPK_KR_PD, JPK_ST_KR, JPK_EWP, and JPK_PKPIR
- SAF-T was introduced in Poland in 2016, initially for large enterprises
- Medium and small companies were included in 2018
- JPK_VAT declaration merged with standard VAT return in October 2020
- JPK_VAT files must be submitted by the 25th of the following month
- Other JPK files are submitted upon request during audits
- From December 2025, JPK_PKPIR, JPK_EWP, and JPK_KR_PD will be on periodic submission
- SAF-T is mandatory for all VAT-registered businesses in Poland
- Non-compliance can result in penalties
Source: rtcsuite.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.
