In Poland, the obligation to submit the new SAF-T (JPK_VAT) files, together with a VAT declaration, will start on the 1st of October 2020 for all VAT payers.
JPK files, including the new JPK_VAT with the declaration, can only be sent through the new REST API gateway or using free tools prepared by the Ministry of Finance. From the 1st of October 2020, JPK files, including new JPK_VAT files with a declaration, signed with a trusted profile, qualified signature or authorization data, can only be submitted through the new REST API gateway.
JPK files can also be submitted using the free tools which are offered by the Ministry of Finance – the interactive form and the e-microfirma or WEB client application.
Currently, JPK is sent once a month, and the declaration is submitted – depending on the situation of a given taxpayer – once a month (VAT-7) or quarterly (VAT-7K). The frequency of sending information to the tax office after the 1st of October will not change. However, the taxpayer will have to select the correct version of the file: JPK_V7M or JPK_V7K.
Please be aware that the failure to comply with the provisions on JPK_VAT may result in an administrative penalty or penalties and fiscal liability.
In case that TA errors in the file that “make it impossible to verify the correctness of the transaction”, the TA will request the taxpayer to correct within 14 days. If the errors are not corrected or the taxpayer fails to send convincing explanations, the TA may impose a penalty of PLN 500 for each error.