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Poland Delay Replacement of VAT System with SAF-T to 2020

The Polish Ministry of Finance has again delayed the introduction of SAF-T (Standard Audit File for Tax), which was agreed back in November 2018 to replace the existing VAT laws in the country.

According to the original draft of the proposal, the changes will come into effect on 1st July 2019 and would have meant taxpayers will be required to submit returns under the new regime. The goal was to allow taxpayers to eliminate the submission of their VAT return, whilst providing more information for control systems and also analytics for the Ministry of Finance.

Based on the above, taxpayers will no longer have to submit two separate documents: the SAF-T file and the VAT return, as only one submission is required. Additionally, it will not be required to attach physical documents to such a return, which are provided for in the current form.

The implementation of the SAF-T scheme will be staggered, with January 2020 being the start date for companies classified as ‘large’ (over 250 employees, or a turnover exceeding €50m per annum) and then the following year (Jan 2021) for all other taxpayers.

It should be also mentioned that for reporting incorrect data that will prevent correct verification or for failure to submit the new SAF-T, the taxpayer will be subject to a fine or criminal liability. However, the fine will not be imposed if the data is corrected within 14 days of the tax office’s request.

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