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Poland – standard audit file for tax in Poland also for Foreign Entities

By April 22, 2016July 10th, 2021No Comments

On March 9, 2016 the Polish Ministry of Finance published on its webpage information on the Standard Audit File for Taxes (SAF-T) that the Polish tax authorities may require …

On March 9, 2016 the Polish Ministry of Finance published on its webpage information on the Standard Audit File for Taxes (SAF-T) that the Polish tax authorities may require since July 1, 2016 from the so called “big entities”.

As a rule by the “big entity” it is understood the entity which in the last two years fulfils at least one of the below two conditions:

  • hired annually at least 250 employees, or
  • its annual turnover from the sale of goods, services or financial operations exceeds EUR 50m or the value of its assets at the end of these years exceeds EUR 43m.

The Ministry of Finance also explained that the SAF-T may be also required from foreign entities not having in Poland their fixed establishment but only registered for VAT in Poland.

Information about the logical structures of SAF-T are available at the following webpage:
http://www.mf.gov.pl/kontrola-skarbowa/dzialalnosc/jednolity-plik-kontrolny 

 

Dorota Baczewska-Golinska
Independent Tax Advisers