Poland | Confirms Plan to Replace VAT Returns in 2019

The Polish Ministry of Finance has confirmed plans to expand the scope of the existing JPK file (Poland’s Standard Audit File for Tax (SAF-T) scheme). The new file format is intended to capture additional data including that which is currently reported in Polish VAT declarations, effectively making them redundant.

Consequently, the current practice of filing separate VAT declarations and JPK files with the inevitable additional attachments is very likely to be dispensed with.  Instead, businesses will only be required to submit a single document, the new JPK file containing all the required information, for each tax reporting period.

The Polish Council of Ministers is currently preparing legislation to bring these changes into effect. It is anticipated that the new file format will be ready to use at the beginning of 2019 and that the obligation for businesses to submit separate VAT declarations will be withdrawn from July.

We are following the progress of these expected legislative changes and will report on further developments as they unfold.