Further to our story on Poland’s announcement to replace the Polish VAT return with an extended Standard Audit File for Tax (SAF-T) in 2019, the Ministry of Finance recently announced that its launch date is delayed to 2020.
Under the amended timeline, the new JPK-VDEK file will come into effect as of 1st January 2020 for the largest companies and as of 1st July 2020 for the rest. To date, the draft version has not been released.
The format of the existing SAF-t schema (JPK file) is currently being revised to include extra fields for the data reported in Polish VAT returns. This means businesses need only be required to submit a single document, containing all the required information, for each tax reporting period.
There is no plan to remove the obligation to submit separate EC Sales Lists or Intrastat reports.
We are monitoring the progress of this initiative and shall report updates as they occur.