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Poland: VAT return to be replaced, effective July 2019

Poland: VAT return to be replaced, effective July 2019

There are reports from Poland that the tax authorities will replace the current value added tax (VAT) return with a “standard audit file for tax” (SAF-T) format, pursuant to recommendations from the Organisation for Economic Cooperation and Development (OECD).This would be an expansion of the SAF-T system already used in Poland, as introduced in 2016.


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The tax authorities have published an early draft version of an SAF-T xml format. A new reporting obligation would be expected to be effective for the July 2019 reporting period (26 August 2019 as the first filing deadline).

A draft bill proposes a new type of non-compliance penalty, one that would be imposed for errors and inaccuracies in reported SAF-T data. Under the new regime, the tax office would issue notifications about identified data errors, with a default 14-day deadline for taxpayers to correct the errors. If the errors remain unresolved after that deadline, the tax office would then impose a penalty of PLN 500 (approximately €115) for each remaining error.

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