E-Invoicing In Poland
Act of March 11, 2004, on tax on goods and services
The Polish Ministry of Finance
- SAF-T (JPK_VAT)
- B2B Transactions
SAF-T Version 2.0.
The Polish government has announced requirements for a new SAF-T document for VAT Returns. Taxpayers must submit one file, JPK_VAT with the declaration, which contains data of both VAT declaration and transactional VAT records from October 2020. The new JPK_VAT file is also divided into two variants; JPK_V7M and JPK_V7K. JPK_V7 M is applicable for taxpayers who pay VAT monthly and JPK_V7 K for quarterly VAT paying taxpayers. There are six other JPK files and each of them contains various information and must be submitted on request.
You can see all the mentioned files below:
- JPK_KR (Accounting books)
- JPK_WB (Bank statements)
- JPK_MAG (Warehouse/Storage)
- JPK_FA (VAT invoices)
- JPK_PKPIR (Revenue and expense tax books)
- JPK_EWP (Revenues registry)
- JPK_CIT(Corporate Income Tax)
- JPK_PIT(Personal Income Tax)
There are two new files on the list, JPK_PIT and JPK_CIT which include structured books and records. The obligation will begin to submit the tax authorities JPK_CIT and JPK_PIT come into force in 2024 for certain taxpayers. Scope will be expanded in 2025-2026.
The Polish government introduced an implementation plan for electronic invoicing. For all taxpayers, the B2B (business-to-business) transaction pilot phase started in 2022. With the Council of European Union announcement Poland e-Invoicing system will be mandatory in 2024. The Polish new e-Invoicing system is an example of a clearance model. This means there is a central e-Invoicing system that is provided by the tax authority. Additionally, in this system e-Invoices are issued, received, signed, and archived. The Polish domestic e-Invoicing system is called Krajowy System e-Faktur (KSeF).
The VAT return must be filed to the tax authority in both paper and electronic format.