This is to let you know that the introduction of new structures for JPK_VAT file (Polish version of SAF-T for VAT) will be postponed, according to the new draft of the proposed law to amend the VAT Act and certain other acts. Unlike the previous versions of this legislative proposal, the new draft provides two commencement dates as of which the combined VAT filings (traditional returns plus JPK_VAT) will be replaced with one single JPK file:

  • 1 January 2020  – for large enterprises,
  • 1 July 2020 – for micro, small and medium enterprises as defined in the Enterprise Act of 6 March 2018.

Comparing to the previous draft, the new one reduces the number of fields required to duly prepare JPK_VAT (the due date field will not need to be filled in for each invoice) as well as more clearly defining situations when businesses may be fined for incorrect preparation of their JPK_VAT files.

The draft law is currently undergoing internal consultations within the Cabinet and has not been transmitted to the parliament (Sejm) yet. We will keep you up-to-date on the progress of this legislation.

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant or our office.

Doradztwo Podatkowe WTS&SAJA Sp. z o.o. 

Bałtyk Building, 13th floor

ul. Roosevelta 22

60-829 Poznań

tel. (+48) 61 643 45 50

Warsaw Office

Central Tower, 22nd floor

Al. Jerozolimskie 81

02-001 Warszawa

This Newsletter is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.

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