Poland SAF-T JPK_VAT regulations passed into law

The Ministry is now adding KSeF number reporting to the JPK_VAT. There is no transition phase at February. There is also new markings for all taxpayers irrespective of whether they are in the first KSeF wave.

It is one of the reports which form part of the wider Polish JPK_VAT format (see below), which is a form of Standard Audit File for Tax regime which replaced the traditional VAT return in October 2020 (see below).

1st January 2022 updates

Amendments from the start of 2022 should be noted for JPK V7M/K. These include:

• Following the 1 July EU e-commerce package, the marker for distance sales has been withdrawn and replaced with a new one, WSTO_EE, to cover intra-community sales of goods and digital services;
• Also following the e-commerce package, is a new marker, IED, for IOSS and OSS processed B2C sales.
• The split payments marker, MPP, is withdrawn
• The TP marker for state-related supplies has been withdrawn.

SAF-T replaced VAT returns 1 October 2020

Since October 2020, Poland became the first country to replace the summary VAT return with monthly / quarterly mandatory SAF-T transaction data submission. In Poland, Standard Audit Files for Tax are known as JPK_V7M/K – Jednolity Plik Kontrolny. The return is generally due by the 25^th of the month following the reporting period.

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Implementation of SAF-T in Poland

Poland first introduced the OECD’s standard accounting data schema, SAF-T, in July 2016 for large taxpayers. It has since been rolled out to all taxpayers, including non-residents. It is structured as follows:

• JPK_KR – Księgi Rachunkowe (account books)
• JPK_WB – Wyciągi bankowe (bank statements)
• JPK_MAG – Magazyn (stock warehouse/storage)
• JPK_VAT – Ewidencje zakupu i sprzedaży VAT (VAT sales and purchase ledgers)
• JPK_FA – Faktury VAT (VAT invoices)
• JPK_PKPIR – Podatkowa księga przychodów i rozchodów (Revenue and expense tax books)
• JPK_EWP – Ewidencja przychodów (Income records)

The JPK_VAT provides the tax authorities with monthly (JPK_V7M) or quarterly (JPK_V7K) details of most VAT invoices processed by a business. Quarterly filers must still complete monthly JPK_VAT filings; but the third-month filing of the quarter will continue a complete 3-month set of transactions.

There is a proposal for Polish e-invoicing to become mandatory from 2023/2. This will follow the Italian SdI e-invoice system, with preclearance of invoices. This Krajowy System e-Faktur – KseF – will go on voluntary trial at the end of 2021.

Reduced VAT rate updates and JPK_VAT

In July 2020, Poland recast the application of its VAT rates against various products to match international commodity code Combined Nomenlature (CN). The new matrix applies a single reduced VAT rate to an entire CN category to make company’s calculations simpler and more readily auditable. This was new CN (also termed GTU’s) was incorporated into the latest JPK_VAT

If you need to complete Romanian returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services.

Standard Audit File for Tax SAF-T countries