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Tax Alert: Standard Audit File in Poland – significant changes from April 2020

Standard Audit File in Poland – significant changes

The new SAF-T file is a combination of the current VAT return and SAF-T file “VAT register”. The scope of data subject to reporting is far extended. According to our experience, some of the data may not be provided for in the accounting systems in place.

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Tax Alert

The new SAF-T file is a combination of the current VAT return and SAF-T file “VAT register”. The scope of data subject to reporting is far extended.

The new SAF-T file might cause many practical problems, e.g. taxpayers shall assign appropriate codes for supplied goods and services based on various sources, including: Combined Nomenclature, Annex 15 to the VAT Act, Excise Duty Act, etc.).

Penalties for each mistake in the data provided in new SAF-T file will apply.

The draft of the new logical structure [JPK_V7M(1)_v1-0] is available on the Ministry of Finance website (in Polish): https://www.podatki.gov.pl/e-deklaracje/dokumentacja-it/struktury-dokumentow-xml/

According to our experience, some of the data may not be provided for in the accounting systems in place.

New data subject to reporting

First of all, the scope of data subject to reporting in new SAF-T file is far extended. There are new items subject to reporting (if applicable), such as:

Indication of special sales documents:

  • RO (for sale recorded in cash registers)
  • WEW (internal document)
  • FP (invoice issued after receipt)

Indication of special goods/ services sold:

  • 01 (alcohol)
  • 02 (fuels, oils, etc.)
  • 03 (heating, lubricating oil, etc.)
  • 04 (tobacco)
  • 05 (wastes)
  • 06 (electronic devices and parts)
  • 07 (vehicles and parts)
  • 08 (precious and base metals)
  • 09 (medicines, medical devices)
  • 10 (buildings, lands, etc.)
  • 11 (gas emission allowances)
  • 12 (specified intangible services e.g. advisory, legal, marketing)
  • 13 (selected transport, storage services)

Indication of special sales procedure, for instance:

  • SW (distance sales)
  • EE (telecommunication, electronic services)
  • TP (related party transactions)
  • MPP (split payment)
  • Correction of Tax Base (bad debt relief)

Indication of special purchase documents:

  • MK (cash method)
  • VAT_RR (flat-rate farmer)
  • WEW (internal document)

Indication of special purchase procedure:

  • MPP (split payment)
  • IMP (import of goods)

Secondly, there are changes
in SAF-T structure, e.g. country codes shall be provided, whereas addresses of contractors and suppliers are no longer required, etc.

Practical problems

The new SAF-T file might cause many practical problems, e.g. taxpayers shall assign appropriate codes for supplied goods and services based on various sources, including: Combined Nomenclature, Annex 15 to the VAT Act, Excise Duty Act, etc.).

According to our experience, some of the data may not be provided for in the accounting systems in place.

Other important changes

Penalties for each mistake in the data provided in new SAF-T file will apply (in the amount of PLN 500 if, despite being summoned by the tax authorities, the taxpayer declines to correct or explain errors within 14 day deadline).

VAT returns will be incorporated into extended SAF-T file, however, taxpayers are still obliged to submit e.g. EC Sales/Purchase Listings (VAT-UE).

How to prepare for the changes?

It is highly recommended to verify data gathered in financial systems and close existing gaps in order to have enough information to meet new SAF-T requirements.

KPMG is ready to provide support with SAF-T implementation – we can provide both advice and technical support.

The draft of the new logical structure [JPK_V7M(1)_v1-0] is available on the Ministry of Finance website (in Polish):https://www.podatki.gov.pl/e-deklaracje/dokumentacja-it/struktury-dokumentow-xml/

The draft version of the new structure may change but the scope of additional data is already known and published in regulation of the Ministry of Finance.

If you are interested in our help, please contact us.

© 2020 KPMG Sp. z o.o. jest polską spółką z ograniczoną odpowiedzialnością i członkiem sieci KPMG składającej się z niezależnych spółek członkowskich stowarzyszonych z KPMG International Cooperative (“KPMG International”), podmiotem prawa szwajcarskiego. Wszelkie prawa zastrzeżone.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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