The SAF-T file on bank extracts will contain strictly bank’s data about balance of the account and all the payments (i.e. not only related to Poland) made and received by the company using the given account including e.g. name and address of counter part of the transfer, date and time when the payment was made/received, description of the bank transfer and amount and currency in which the transfer was made.
If the business holds a bank account at a bank established or with a branch in Poland, this obligation will be fulfilled by the bank, based on the authorization that the entrepreneur will provide to the bank.
If the business holds the account with a bank not established in Poland, it will have to fulfil the obligation on its own. This means that the business will be obliged to prepare and file SAF-T files containing data from its bank accounts on a daily basis (excluding Saturdays, Sundays and public holidays). The obligation will not be imposed on micro businesses, i.e. businesses that in one of the last two fiscal years globally employed less than 10 employees and with an annual global turnover or amount of assets at the end of one these years below EUR 2m.
At the moment it is not clear whether the new regulation will concern also foreign businesses without an establishment or a fixed establishment in Poland. We will provide further details once known.