Sign up for tax alert emails    GTNU homepage    Tax newsroom    Email document    Print document    Download document

December 13, 2018
2018-6507

Poland publishes draft amendment regarding effective date of new SAF-T regime

The Polish Ministry of Finance, on 30 November 2018, published a draft of an amendment to the Value Added Tax (VAT) provisions (under which the SAF-T will replace VAT returns. For background on SAF-T, see EY Global Tax Alert, Poland confirms SAF-T report will be adopted for VAT return obligations, dated 1 November 2018.

According to the published draft, the changes will come into force on 1 July 2019. This means that taxpayers will submit the first files in the new structure for the month of July 2019 or for the third quarter of 2019.

The draft proposes amendments to the VAT Act aimed at replacing the current VAT returns by a new file in the form of a SAF-T. The extensive SAF-Ts will contain data allowing taxpayers to eliminate submission of the VAT return and will also contain other information necessary for control and analytical purposes. Based on the draft, the local recapitulative statement will also be eliminated (return used for the reporting of sales of the group of products which are settled under local reverse charge), as the relevant data will also be presented in the new SAF-T scheme.

Based on the above, taxpayers will not have to submit two documents: the SAF-T (JPK_VAT) file and the VAT return, as is currently required. Only one submission is required - a new SAF-T file containing both the data from the VAT register (i.e., as current scheme of SAF-T VAT part) and the data from the current return e.g., VAT to be paid/refunded/carried forward to the subsequent period. Additionally, it will not be required to enclose attachments to such a return, which are provided for in the current form as well as additional applications appearing in standard returns. The legislator has not presented the scheme in the draft, but it will appear in a separate regulation.

The draft also provides for the regulation of the functioning of the Central Register of Invoices based on SAF-T files. The primary purpose of the Register is to analyze and control the correctness of VAT invoices issued by taxpayers and to eliminate fraud associated with the practice of issuing “dummy” invoices and preventing VAT frauds transactions. As the register conducted by the Head of the Tax Administration may be shared with other tax offices upon, it is to be expected that the Register will be used by the tax authorities in tax audits.

It should be also mentioned that for reporting incorrect data that will prevent correct verification or for failure to submit the new SAF-T, the taxpayer will be subject to a fine or criminal liability. However, the fine will not be imposed if the data is corrected within 14 days of the tax office’s request.

For additional information with respect to this Alert, please contact the following:

EY Doradztwo Podatkowe Krupa sp. k., Warsaw
  • Dorota Pokrop | dorota.pokrop@pl.ey.com
  • Mateusz Machalski | mateusz.machalski@pl.ey.com

ATTACHMENT

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2024, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more