On June 30, in the Journal of Law No 1179 Polish Ministry of Finance published Decree which modifies the content of the monthly SAFT file.
Apart from purely editorial changes, the Ministry of Finance also made a few changes which may be relevant for all taxpayers. The most important changes relate to:
- resignation from the obligation to mark transactions subject to the split payment with the MPP code by both sides i.e. by sales and by purchase side (there will be no such box in SAFT file at all),
- clarification of the scope of the goods covered by some GTU codes; for example listing of PKWiU codes (codes of Polish Statistical Classification of Goods and Services) covered by GTU_12 code.
- the fiscal receipt considered as a simplified invoices will not be reported in SAFT file separately. They will be included in SAFT file in the report from the cash register. According to the previous regulation this rule was supposed to apply only temporarily till July 1, 2021, but now it will be a permanent solution.
As a rule the changes come into force from the settlement for July 2021. The SAFT file for June 2021 should be filled in according to the “old” rules.
The full text of the Decree is available at this link.
