Poland: a new SAF-T JPK_VAT declaration starting 1st July 2020

About the SAFT-T JPK_VAT declaration in Poland

Since 1st January 2018, all companies based or registered for VAT in Poland must regularly file two elements:

1. the VAT declaration;
2. the SAF-T JPK_VAT file that lists the details of all the operations looked over in the VAT declaration.

Initially, the launch of this new obligation should have been spread over the first semester of 2020 depending on the turnover of each business. However, due to the Covid-19 crisis, every company – regardless of their turnover – will have to file this new obligation starting 1^st July 2020. On 1^st July 2020, these two declarations will be combined into a single standardized electronic declaration: the SAF-T JPK_VAT. The data of this new standardized electronic SAF-T JPK_VAT declaration will also increase, with the creation of two new codifications for goods and services, as well as flows.

What are the penalties if you fail to file the SAF-T JPK_VAT declaration?

Each codification mistake and missing codification will cost a fine* of PLN500.

The failure to submit this declaration is governed by the general law applicable in Poland. *At the time of publication, the Polish tax administration has not fixed any limit on the level of the fine.

Source: Portal Podatkowy (in Polish)