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Poland to Replace Monthly VAT Return and SAF-T Filings with New Filing Requirement from 2020

09 July 2019

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Proposed Changes

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Poland

Poland's Ministry of Finance has reportedly submitted legislation in parliament to introduce a new monthly Standard Audit File for VAT (SAF-T) filing requirement from January 2020. Originally, the Ministry had planned to introduce the new requirement from July 2019. The new requirement will replace the monthly filing of the VAT return and current SAF-T, which has been required for large taxpayers since July 2016 and for all taxpayers from 2018. Initially, the new requirement will apply only for large businesses, which generally includes those with at least 250 employees (average), or with net annual turnover exceeding the PLN equivalent of...