Polish SAF-T to become mandatory

Qualifying businesses are already submitting Standard Audit Files for Tax (SAF-T) on a monthly basis in Poland. As from next year (January 1, 2018), the submission will be mandatory for all Polish VAT registered businesses.

Only fully VAT exempt businesses do not have to prepare VAT ledgers and file VAT returns, all other VAT registered businesses would have to prepare and file SAF-T VAT.

In respect of SAF-T reporting you should also take the other SAF-T structures into account, especially:

  • SAF-T invoices
  • SAF-T warehousing
  • SAF-T accounting books, and
  • SAF-T bank account.

For non-resident businesses only SAF-T invoices may be required. For Polish resident businesses the SAF-T for warehousing, accounting books and bank account should be taken into account. Other SAF-T structures are already in force and are mandatory for “large” entities that started SAF-T reporting in July 2016. For the other entities, the other SAF-T structures would be required as from July 1, 2018.

Please note that the current monthly VAT SAF-T structure (ledgers) will change in 2018. If you require more information of assistance, please contact us. Our specialists will gladly assist you.

20 Nov 2017 at 1:42 pm