Polish Ministry of Finance published a draft of changes to the Decree on content of the…
Polish Ministry of Finance published a draft of changes to the Decree on content of the monthly SAFT file.
Apart from purely editorial changes, the Ministry of Finance also proposes some changes which may be relevant for all taxpayers. The most important changes relate to:
- indication that the MPP code (i.e., split payment) can be used to mark not only transactions subject to the obligation to apply the split payment, but also those for which this mechanism was applied voluntarily,
- limitation of the use of the „TP” code to supply goods or provision of services to a related entity, in which the total amount of receivables exceeds PLN 15,000 (currently there is no such minimum threshold),
- clarification of scope of goods covered by some GTU codes, including for example listing of PKWiU codes (codes of Polish statistical classification of goods and services) covered by GTU_12 code.
According to the draft, some changes are to apply from the settlement for April and some from the settlement for July 2021.
Currently, the project is at the stage of public consultation, which will last until April 6, 2021.
The above information was kindly provided by Independent Tax Advisers (Poland). For more information, please contact Dorota Baczewska-Golinska at: [email protected].
