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. Document ID: 2018-1739 |