Poland SAF-T guidance

Sat 13th Aug 2016

The Polish Ministry of Finance has provided additional guidance on the 1 July 2016 adoption of Standard Audit File for Tax (SAT-T) filings.

All resident or non-resident VAT registered business are now required to submit SAF-T files on a monthly basis. Small companies (less than 250 employees or €50million local currency equivalent sales turnover per annum)

SAF-T requirements

  • Until further notice, eligible businesses will only be required to submit Structures 4 and 5, VAT Transactions and Sales VAT invoices respectively
  • VAT exempt activities do not trigger SAF-T filing obligations
  • In periods with no taxable transactions, ‘nil’ SAF-T reporting is still required
  • Imported services under the reverse charge principle will still require non-resident supplier details in Structure 4 on the sales-side
  • Group companies filing SAF-T filings will be treated as separate companies
  • Corrective VAT returns will require matching corrective SAF-T returns for the corresponding period
  • Companies will have to include their customers’ VAT number in their VAT Transactions from 1 January 2017