04 September 2018

Poland plans to replace VAT returns with new SAF-T in 2019

The requirement to file a monthly SAF-T, i.e., Standard Audit File for Value Added Tax (VAT) (pl. Jednolity Plik Kontrolny) was implemented in Poland as of July 1, 2016 for large companies and since 2018 for all entrepreneurs. Therefore, all taxpayers registered for VAT in Poland are obliged to submit monthly SAF-T and simultaneously monthly (or quarterly for some entities) VAT returns.

An Indirect Tax Services group Alert, attached below, provides additional details.

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ATTACHMENT

Document ID: 2018-1739