Taxpayers will be further obliged to transmit details of VAT records as a SAF-T (Standard Audit File) without any additional request from the tax authorities. The data will have to be filed monthly by the 25th day of the next month, along with VAT declaration.

 According to the explanatory note to the draft act, the SAF-T​ should apply to:

  • tax proceedings;
  • tax audits;
  • verification activities, including verification activities of a taxpayer's contractor - provided that the taxpayer's contractor keeps accounting books with the use of computer programs.

Entities are required to transmit files JPK on request of tax authorities and fiscal control authorities on the following dates:

·         from 1 July 2016. - Large entities

·         from 1 July 2018. - Micro, small and medium-sized enterprises.

Monthly transfer of an electronic records of purchase and sale (JPK_VAT) takes place by means of electronic communication.The obligation to file monthly transfer JPK_VAT (and record of purchase and sales tax) will apply from:

·         1 July 2016. - Large entities

·         1 January 2017. - Small and medium-sized entities

·         1 January 2018. - Micro-entrepreneurs.

The introduction of this kind of standardisation of data reporting to tax authorities will significantly automate tax audits, which should shorten the duration of audits and increase their efficiency. Submitting data in electronic form should also save taxpayers' time and reduce their administrative costs associated with delivering documents to tax offices.

Also foreign enterprises that carry on business in Poland through a local branch will be required to disclose data in the SAF-T format at the request of the tax authorities.