For the VAT reporting in Poland, tax payers will no longer have to submit regular VAT Return forms. Instead the VAT Return form is replaced by the submission of all relevant data via a so-called ‘JPK-VAT file’. This file is the Polish version of the Standard Audit File for Tax (SAF-T). The new reporting requirements apply as of July 1, 2020.
Effective date: July 1, 2020