The new SAF-T file is a combination of the current VAT return and SAF-T file “VAT register”. The scope of data subject to reporting is far extended.

The new SAF-T file might cause many practical problems, e.g. taxpayers shall assign appropriate codes for supplied goods and services based on various sources, including: Combined Nomenclature, Annex 15 to the VAT Act, Excise Duty Act, etc.).

Penalties for each mistake in the data provided in new SAF-T file will apply.

The draft of the new logical structure [JPK_V7M(1)_v1-0] is available on the Ministry of Finance website (in Polish): https://www.podatki.gov.pl/e-deklaracje/dokumentacja-it/struktury-dokumentow-xml/

According to our experience, some of the data may not be provided for in the accounting systems in place.

First of all, the scope of data subject to reporting in new SAF-T file is far extended. There are new items subject to reporting (if applicable), such as:

Indication of special sales documents:

• RO (for sale recorded in cash registers)
• WEW (internal document)
• FP (invoice issued after receipt)

Indication of special goods/ services sold:

• 01 (alcohol)
• 02 (fuels, oils, etc.)
• 03 (heating, lubricating oil, etc.)
• 04 (tobacco)
• 05 (wastes)
• 06 (electronic devices and parts)
• 07 (vehicles and parts)
• 08 (precious and base metals)
• 09 (medicines, medical devices)
• 10 (buildings, lands, etc.)
• 11 (gas emission allowances)
• 12 (specified intangible services e.g. advisory, legal, marketing)
• 13 (selected transport, storage services)

Indication of special sales procedure, for instance:

• SW (distance sales)
• EE (telecommunication, electronic services)
• TP (related party transactions)
• MPP (split payment)
• Correction of Tax Base (bad debt relief)

Indication of special purchase documents:

• MK (cash method)
• VAT_RR (flat-rate farmer)
• WEW (internal document)

Indication of special purchase procedure:

• MPP (split payment)
• IMP (import of goods)

Secondly, there are changes
in SAF-T structure, e.g. country codes shall be provided, whereas addresses of contractors and suppliers are no longer required, etc.

The new SAF-T file might cause many practical problems, e.g. taxpayers shall assign appropriate codes for supplied goods and services based on various sources, including: Combined Nomenclature, Annex 15 to the VAT Act, Excise Duty Act, etc.).

According to our experience, some of the data may not be provided for in the accounting systems in place.

Penalties for each mistake in the data provided in new SAF-T file will apply (in the amount of PLN 500 if, despite being summoned by the tax authorities, the taxpayer declines to correct or explain errors within 14 day deadline).

VAT returns will be incorporated into extended SAF-T file, however, taxpayers are still obliged to submit e.g. EC Sales/Purchase Listings (VAT-UE).

It is highly recommended to verify data gathered in financial systems and close existing gaps in order to have enough information to meet new SAF-T requirements.

KPMG is ready to provide support with SAF-T implementation – we can provide both advice and technical support.

The draft of the new logical structure [JPK_V7M(1)_v1-0] is available on the Ministry of Finance website (in Polish):https://www.podatki.gov.pl/e-deklaracje/dokumentacja-it/struktury-dokumentow-xml/

The draft version of the new structure may change but the scope of additional data is already known and published in regulation of the Ministry of Finance.

If you are interested in our help, please contact us.