New SAF-T for VAT and abolition of some VAT declarations
Current VAT returns and SAF-T_VAT files will be replaced with one single SAF-T document. The new JPK_VDEK file will include both the reporting previously carried out in different documents, and new information such as codes for special types of transactions and special groups of goods.
New categories of sales information that will have to be submitted as part of JPK_VDEK are identified using various codes:
- for supplies of goods or services:
- 01-10 for goods such as fuel oil, tobacco products, drugs, medical devices, waste, vehicles and parts for vehicles,
- 11-13 for intangible services (advisory, accounting, legal, etc.), transport services etc.;
- for transaction types, such as “TP” – for transactions between related parties or “MPP” for transactions subject to the split payment mechanism;
- for sale documents, e.g. “RO” – summary sales report for cash registers.
Unlike in sales, there are no codes for groups of goods and service for purchases. However, it will be necessary to use the following identifiers:
- “IMP” for tax charged on the import of goods, including import falling under Article 33a of the VAT Act,
- “MPP” for transactions subject to the split payment mechanism,
- for purchase documents, e.g. “WEW” – internal document.
The new structure for the JPK_VDEK file will enter into force on 1 April 2020 for large enterprises and on 1 July 2020 for all taxable persons. This will necessitate changes to accounting software used for keeping sale and purchase records and generating JPK files.
UPDATE:
due to the coronavirus (Covid-19) outbreak, Poland intends to provide a range of measures to support businesses, and plans to delay the extension of the SAF-T filings for large entities. Instead of the planned launch on 1 April 2020, the new transactional reporting procedure is planned to be introduced on 1 July 2020.
White list of taxpayers
The white list of taxpayers is a single database of taxable persons for VAT purposes. The list features a range of information, including STIR (i.e. specific database)-confirmed bank account numbers which taxable persons disclosed in their registration or update filings.
If a taxable person pays its supplier in excess of PLN 15,000 (~ EUR 3,500) but the payment is not made into his/her white-listed account, the payer would risk adverse consequence both in terms of VAT and income taxes:
- the underlying expense cannot be treated as deductible for PIT/CIT purposes; and
- purchaser and supplier will be jointly and severally liable for supplier’s arrears of tax pro rata to the VAT payable on the transaction.
CIT/PIT deduction regulations and the joint and several liability regulations entered into force on 1 January 2020.
Currently, when a purchaser settles invoices for services or deliveries of goods subject to the mandatory split payment mechanism, he/she is obliged to use the split payment method as well as to check if this bank account number is on the white list. Sanctions will be applicable even if the payment is made using the split payment mechanism but to a non-white list bank account.
However, a current draft bill would provide for an amendment, accordingly persons using the split payment mechanism to pay for transactions above PLN 15,000 into non-white-listed accounts would not suffer PIT/CIT sanctions, or be held jointly and severally liable for supplier’s arrears of VAT.
The changes – if implemented – will take effect retroactively with respect to payments/deductions made as of 1 January 2020.
The draft of the bill is currently in the Sejm (part of the Polish parliament).
