Polish SAF-T

The Lower Chamber of the Polish Parliament accepted the amendment to the Tax Ordinance. According to the draft of the new law, the Standard Audit File for Tax (SAF-T) relating to the VAT registers will have to be filled on a monthly basis. The monthly filling of SAF-T files will also concern taxpayers filling their VAT returns on a quarterly basis.

The so called big-entities will have to submit the monthly SAF-T files as from 1 July 2016. Under “big entity” it is understood an entity which in the last two years fulfilled at least one of the below two conditions:

  • hired annually at least 250 employees, or
  • its annual turnover from sales of goods, services or financial operations exceeded EUR 50 m and the value of its assets at the end of these years exceeded EUR 43m.

Small and medium size entities will have to submit the monthly SAF-T files as from 1 January 2017 and micro entities as from 1 January 2018.

The new law still needs to be accepted by the Higher Chamber of the Polish Parliament and by the President. It is generally expected that it will be accepted without changes.

Our approach to your Polish SAF-T obligations

Pincvision has implemented a solution for SAF-T declarations in the EU. Find out what we can do for your organization! Call us via +31(0)88-4321800, send an email to info@pincvision.com or fill in the form at the bottom of this page and we will get in touch with you.

17 May 2016 at 2:56 pm
2 min
Published by:
Daniëlle van der Meulen-Idema
Sr. VAT Specialist
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