SAF-T Poland: Electronic VAT Returns via JPK_VAT and JPK_CIT

SAF-T Reporting in Poland

Poland was one of the first European countries to mandate electronic tax returns and electronic accounting. The electronic VAT reporting system, known as SAF-T Poland, became mandatory for large taxpayers in 2016.

The Ministry of Finance's main objective is to streamline the electronic filing process by reducing the number of files required, which often led to duplication of tax information. This approach consolidates the documents into a single SAF-T file.

SAF-T documents must be submitted to the tax authority's national platform, KAS, in XML format. Two files, JPK_VAT and JPK_CIT, are mandatory. Both must be signed with a qualified electronic signature and archived for five years.

JPK_VAT File: Electronic Tax Returns

Poland was one of the first countries in Europe to adopt the standardized SAF-T file to streamline tax compliance and reporting for companies.

In 2016, Poland introduced its version of SAF-T, known as Jednolity Plik Kontrolny (JPK), making the monthly filing of JPK_VAT mandatory for both Polish companies and those operating in the country. The issuance of this document has been mandatory for all companies since October 1, 2018.

The new version of the SAF-T JPK_VAT file replaces the following forms: VAT-7, VAT-7K, VAT-27, VAT-ZT, VAT-ZZ, and VAT-ZD. This consolidation avoids duplication of information and simplifies the tax declaration process for both the administration and taxpayers.

The JPK_VAT files, along with those related to electronic accounting, must be issued in XML format, following the SAF-T guidelines developed by the OECD. The JPK_VAT file must be submitted by the 25th of each month.

The JPK_VAT file for the VAT return consists mainly of two parts. It includes fields for VAT records (sales and purchase information) and fields containing the fiscal data of the VAT returns for companies and taxpayers (VAT-7 and VAT-7K returns).

There are two types of JPK_VAT files, depending on whether the company reports VAT on a monthly or quarterly basis:

• JPK_V7M: for taxpayers who declare VAT monthly.
• JPK_V7K: for taxpayers who declare VAT quarterly.

Since October 2020, it has been mandatory to file the JPK_VAT combined with either JPK_V7M or JPK_V7K.

In addition to the JPK_VAT, companies must be prepared to electronically issue the following accounting files in case of an audit:

1. JPK_FA (Faktury VAT): Sales invoice record. It contains data on the goods listed on each sales invoice, as well as information about the transaction itself.
2. JPK_FA_RR: Contains information about RR VAT invoices.
3. JPK_MAG (Magazyn): Warehouse records. Includes information on the movement of goods, their receipts and issues, as well as data on their value, condition, and the invoice number related to the transaction concerning the goods in question.
4. JPK_KR (Księgi Rachunkowe): Contains all entries in the accounting books.
5. JPK_WB (Wyciągi bankowe): Bank statements containing information about each transaction on the account, including details of counterparties and transfer values. The generation of JPK_WB can be ordered from a bank.
6. JPK_EWB (Ewidencja przychodów): Income register for VAT taxpayers who use a flat rate for tax settlement.
7. JPK_PKPiR (Podatkowa księga przychodów i rozchodów): Contains accounting data organized in a logical structure. This applies to those who keep a tax ledger of income and expenses.

JPK_CIT File: Electronic Reporting Statement for Corporate Income Tax (CIT) Purposes

The Polish Ministry of Finance requires the submission of an additional SAF-T file, known as JPK_CIT. This requirement arises from splitting the JPK_KR scheme into two distinct schemes:

• JPK_KR_PD for ledgers based on PIT and CIT income tax laws.
• JPK_ST_KR for records of fixed assets, as well as intangible and legal values.

Currently, this information is required only on demand; however, starting in 2025, it will be mandatory to submit it annually. The requirement will be phased in gradually, depending on the size of the entity and the start date of the fiscal year.

As of December 31, 2024, the following must file the JPK_KR

• Companies with annual revenues exceeding EUR 50 million.
• Tax capital groups (PGK).

As of December 31, 2025, they must file the JPK_KR, JPK_PKPIR, and JPK_EWP

• Other CIT and PIT/PPE/PPL taxpayers who are required to file the JPK_VAT.

As of December 31, 2026, the following must file JPK_KR, JPK_PKPIR, and JPK_EWP:

• All other CIT and PIT/PPE/PPL taxpayers, regardless of size or business activity.

EDICOM Global Compliance Platform

EDICOM automates the generation, submission, and storage of SAF-T files to the Polish tax authority. The EDICOM platform transforms the data into the required format and connects with the KAS platform to deliver it by the 25th of each month. This reduces manual effort, eliminates errors, and streamlines the reporting process, allowing companies to focus on their core operations while maintaining compliance.

Additionally, EDICOM can electronically store all documents for later consultation or requests from the tax authority.

EDICOM's compliance platform offers solutions to meet SAF-T (Standard Audit File for Tax) requirements, enabling companies to manage tax compliance efficiently across multiple countries. It is designed to handle the unique SAF-T requirements of various jurisdictions, ensuring compliance with both local and international tax regulations. This capability helps companies operate smoothly in different jurisdictions while adapting to constantly evolving legal frameworks.

EDICOM stays updated on regulatory changes in SAF-T requirements worldwide, automatically updating the platform to ensure continuous compliance. This saves companies time and resources by relieving them of the burden of tracking legislative updates.

Using EDICOM's global platform, companies can enhance their operational efficiency, ensure SAF-T compliance, and mitigate the risks associated with cross-border tax non-compliance.