Tax Alert No. 10/2016: Ministry of Finance published new information on SAF-T files

Recently the Polish Ministry of Finance published on its webpage a few information regarding SAF-T files.

First of all, the Ministry informed that the SAF-T structure for invoices (i.e. the one submitted on the tax office’s request) should contain detailed information (i.e. on line by line basis) only about company’s sale invoices. It means that the companies will not have to include in this structure purchase invoices at all.

Secondly, the Polish Ministry of Finance confirmed that the foreign entities only VAT registered in Poland will be obliged to file to the tax authorities only 2 types of SAF-T files: VAT registers (submitted on monthly basis) and VAT invoices (submitted on request).

Furthermore, the Ministry informed that on 22 August 2016 it will publish an application that will allow to submit SAF-T files electronically. The application will also allow to import the data in csv format.

At the end, the Ministry informed that on 1 January 2017 the structure of SAF-T files for VAT registers will change. It will be added extra field – Tax ID No. of the buyer.

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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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