Recently the Polish Ministry of Finance published on its webpage some further information regarding SAF-T files. First of all, the Ministry informed that the SAF-T structure for invoices should contain …
Recently the Polish Ministry of Finance published on its webpage some further information regarding SAF-T files.
First of all, the Ministry informed that the SAF-T structure for invoices (i.e. the one submitted on the tax office’s request) should contain detailed information (i.e. on line by line basis) only about company’s sale invoices. It means that the companies will not have to include in this structure purchase invoices at all.
Secondly, the Polish Ministry of Finance confirmed that foreign entities only VAT registered in Poland will be obliged to file to the tax authorities only 2 types of SAF-T files: VAT registers (submitted on monthly basis) and VAT invoices (submitted on request).
Furthermore, the Ministry informed that on 22 August 2016 it will publish an application that will allow the submission of SAF-T files electronically. The application will also allow the import of the data in csv format.
At the end, the Ministry informed that on 1 January 2017 the structure of SAF-T files for VAT registers will change. It will add an extra field – Tax ID No. of the buyer.
Dorota Baczewska-Golinska
Independent Tax Advisers
