SAF-T is an international standard for the electronic transmission of accounting data from enterprises to national tax authorities. Its standards were first defined by the OECD. Files should be presented in XML, but the OECD does not demand any particular file format. The SAF-T reporting obligation is currently in place across a range of European countries.
SAF-T in Poland
The Uniform Control File (JPK) is a set of data generated by a business entity’s IT system (by direct data export), which contains information about business operations for a given period. Poland JPK has a specific layout and format (XML schema), and is only sent electronically. It was introduced in Poland on July 1 2016 for large taxpayers, and became mandatory for all taxpayers on January 1, 2018. JPK VAT was replaced with JPK VDEK (also known as JPK_V7M and JPK_V7K) on October 1, 2020.
1.What are the JPK report types?
There are seven different types of JPK, which are:
- JPK_KR (Accounting Books)
- JPK_WB (Bank Statements)
- JPK_MAG (Warehouse/Storage)
- JPK_FA (VAT Invoices)
- JPK_VDEK (VAT Returns)
- JPK_PKPIR (Revenue and Expense Tax Books)
- JPK_EWP (Revenues Registry)
2.When should the JPK_VDEK be submitted?
Submissions should be made monthly by the 25th day of the month after the month being reporting (unless the 25th day of the month falls on a Saturday or a public holiday, in which case you also submit on the following business day).
3.Is a digital signature required for SAF-T in Poland?
Yes, the taxpayers need to have a USB token to be plugged in on a local server to provide the digital signature.
4.How can taxpayers know whether the XML file is meeting the Poland SAF-T requirements?
The Polish tax authority provides an XSD schema for the technical requirements. SNI’s SAF-T Poland solution can help you to generate XML files by making XSD schema checks to keep taxpayers compliant.
5.What are the mandatory fields for JPK_V7M and JPK_V7K?
JPK_V7M is for taxpayers who are required to submit records and declaration parts monthly. Taxpayers are required to present all JPK_V7M elements in an XML file, including Naglowek, Podmiot1, Deklaracja, SprzedazWiersz, SprzedazCtrl, ZakupWiersz, and ZakupCtrl.
JPK_V7K is for taxpayers who are required to submit the registration part monthly, and the declarative party quarterly. JPK_V7K taxpayers should complete the following elements in an XML file for the first two months of the quarter: Naglowek (except for Kwartal, KodFormularzaDekl, and WariantFormularzaDekl), Podmiot1, SprzedazWiersz, SprzedazCtrl, ZakupWiersz, and ZakupCtrl. However, for the third month of the quarter they should fill in all JPK_V7K elements in an XML file, including Naglowek, Podmiot1, Deklaracja, SprzedazWiersz, SprzedazCtrl, ZakupWiersz, and ZakupCtrl.
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