Tax Alert no 01/2016

Standard Audit File for Tax in Poland also for foreign entities

On March 9, 2016 the Polish Ministry of Finance published on its webpage information on the Single Audit File for Taxes (SAF-T) that the Polish tax authorities may require since July 1, 2016 from the so called “big entities”.

As a rule by the “big entity” it is understood the entity which in the last two years fulfils at least one of the below two conditions:

-hired annually at least 250 employees, or

-its annual turnover from the sale of goods, services or financial operations exceeds EUR 50m or the value of its assets at the end of these years exceeds EUR 43m.

The Ministry of Finance also explained that the SAF-T may be also required from the foreign entities not having in Poland its fixed establishment but only registered for VAT in Poland.

Information about the logical structures of SAF-T are available at the following webpage:

http://www.mf.gov.pl/kontrola-skarbowa/dzialalnosc/jednolity-plik-kontrolny

Tab “Struktury JPK”.

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (email:biuro@itadp.pl).

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