A revision to the Polish Deal legislation was enacted in the form of an Act of 26 May 2023 to Amend the Goods and Services Act and Certain Other Acts (“3rd Slim VAT Package”). This law provides for yet another change to regulations imposing a duty to submit accounting records in an electronic form.
Even now the tax authorities may require that software-based accounting records (JPK_KR) be submitted in a structured format. You may receive such a request during inquiries, tax proceedings, or tax or customs and tax inspections. However, there are plans to gradually impose a duty to submit accounting records electronically not just when requested but also, without request, upon the end of each tax year.
The idea that businesses must periodically make electronic submissions of their accounting records in the standard audit file for tax (SAF-T) format via electronic means was introduced in the Polish Deal legislation dated 29 October 2021 and was supposed to enter into force on 1 January 2023. But the commencement date has already been postponed twice: first under a law of 9 June 2022 offering different extensions of time for different taxpayer categories, and now under the law discussed here.
In accordance with Article 13 of 3rd Slim VAT Package, accounting records (books of account) must be kept using computer software and submitted for the first time by reference to that tax year or, for partnerships, financial year which begins after:
- 31 December 2024 in the case of:
- tax groups,
- taxpayers and partnerships whose revenue exceeded the equivalent of EUR 50M;
- 31 December 2025 in the case of taxpayers and partnerships required to submit JPK VAT;
- 31 December 2026 in the case of all other taxpayers and partnerships.
Taxpayers will be required to submit their records to the relevant tax authority by the due date for the filing of their annual CIT return, i.e. by the end of third month of the year following the year concerned.
Note that the Finance Minister may by regulation specify the scope of any additional data that must be added to the records liable to submission and how such data are to be disclosed therein. No such regulation has been issued yet.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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