uncategorizedChanges in the Decree on SAFT files

02/01/2023

There was published a Decree amending the Decree on the data that should be included in SAFT files in 28th December.

Most changes are editorial.

Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general rule according to which invoices and documents shall be recognized according to the date when the tax obligation arose. The amending Decree adds additional regulation which clarifies that in the case of events reported in SAFT files on the basis of collective documents, they shall be reported according to the date of the last event covered by this document.

The changes apply from the VAT settlement for January 2023.

The full text of the amending Decree can be found here.

There was published a Decree amending the Decree on the data that should be included in SAFT files in 28th December.

Most changes are editorial.

Among the changes of a substantive nature, the most important change concerns clear explanation how the collective documents should be reported. So far, the Decree has only indicated a general rule according to which invoices and documents shall be recognized according to the date when the tax obligation arose. The amending Decree adds additional regulation which clarifies that in the case of events reported in SAFT files on the basis of collective documents, they shall be reported according to the date of the last event covered by this document.

The changes apply from the VAT settlement for January 2023.

The full text of the amending Decree can be found here.