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The Polish Ministry of Finance and Development (MFD) has launched public consultations on planned amendments to the Polish JPK reporting. JPK reporting is a tax reporting based on OECD’s SAF-T standard which Poland introduced in 2016. It covers inter alia obligatory submitting of files containing detailed information on tax payers’ VAT registers and invoices (JPK_VAT file).

Public consultations launched

The MFD is planning to introduce amendments to the current JPK_VAT file structure which would on one hand remove potentially unnecessary data from the reporting and on the other – develop the structure by new elements which would make JPK_VAT file a more comprehensive reporting tool. The amendments are due to come into force starting from 2018 but before they are introduced, public consultations in the course of which every Polish taxpayer can present his own constructive opinion on one of the following topics: (i) technical changes that may improve the process of generating, analysis and submitting the JPK_VAT file, (ii) changes in the scope of data included in the JPK_VAT file so that its reporting function is enhanced and no unnecessary data is reported (iii) potential development of the data reported in the JPK_VAT file by data currently not included in the standard VAT reporting.

End of VAT returns?

According to the MFD, the long terms goal is to develop JPK_VAT reporting in such a way that JPK_VAT file finally replaces traditional VAT returns currently being filed by Polish taxpayers on a monthly or quarterly in an electronic form. In other words, public consultations should also give answers to question what additional information should an amended JPK_VAT file contain to be able to replace the traditional VAT return.

How to participate in consultations?

Written and properly justified opinions on the topics mentioned above should be sent to the following address: konsultacje.jpkvat@mf.gov.pl until 7 August 2017. You may also find more information on the public consultations at the official webside of the Ministry of Financeand Development under this link: http://www.mf.gov.pl/web/bip/ministerstwo-finansow/wiadomosci/komunikaty

Look for advisors that will inform you about SAF-T reporting in Poland and the planned changes here: