The obligation to file monthly VAT returns in Poland may be abolished in 2019.
The Ministry of Finance in Poland has announced that it may abolish the obligation to file VAT returns monthly, from the 1st of January 2019. The already mandatory Standard Audit File (SAF-T) for VAT will suffice. The new structure of the JPK_VDEK (SAF-T) uniform control file will replace the current JPK_VAT.
VAT-registered taxpayers will no longer have to file VAT returns and SAF-T at the same time, but will submit only one file JPK_VDEK i.e., the new scheme of monthly SAF-T filings for VAT.
Currently, taxable persons have to file monthly or quarterly VAT returns, as well as Uniform Control Files.
SAF-T is an international XML-based reporting standard for the exchange of tax-related data between businesses and tax authorities.
Taxpayers impacted by the changes in the SAF-T for VAT and elimination of VAT returns will need to consider:
- Adaptation of the applied data systems to correctly transfer and summarize data to the appropriate scheme (file)
- Proper training for people internally responsible for preparation of the VAT compliance
- Determination of the scope of the outsourced VAT compliance
