The deadline for submitting SAFs will be the 25th day of the month.
On 10 June 2019, the Polish government submitted a draft bill to the Parliament amending the VAT law. Based on this draft bill, the requirement to file basic VAT returns in their current form will be abolished and replaced by a single audit file (SAF).
The SAFs that all taxable persons are currently filing each month will be amended. The deadlines for submitting SAFs will be the 25th day of the month following the end of the tax period.
Taxpayers currently filing VAT returns on a quarterly basis will be required to file their SAFs monthly.
Taxpayers will be penalised if:
• They do not submit the SAF
• They do not submit it electronically
• They incorrectly submit the SAF
• They fail to correct the data in a submitted SAF
Under this new proposed bill, the new provisions will come into effect on 1 January 2020. Initially, this will only be applicable to large enterprises. For small, medium-sized and micro enterprises, the new provisions will apply from 1 July 2020.
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