Further changes to the Tax Act and the Value Added Tax Act were introduced very quickly in the last moment.
On 7 June 2016, the President signed the act of 13 May 2016 amending the Tax Act and certain other acts. The Act was published in the official Journal of Laws on 14 June 2016.
The new legislation obligates the VAT-registered taxpayers (except those exempt from VAT) to keep computerized records of all data required to fill out tax form VAT-7. Taxpayers will be further obliged to transmit details of VAT records as a SAF-T without any additional request from the tax authorities.
The data will have to be filed monthly by the 25th day of the next month.
Large enterprises will have to start filling JPK_VAT structure starting from 1 July 2016.
Small and medium-sized enterprises will have to start filing VAT data in the SAF-T starting from 1 January 2017.
The obligation will reach micro enterprises since the beginning of 2018.
Go to our website, where we write about:
- SAF-T standard
- SAF-T structures
- Types of SAF-T sections
- Consequences & Legal Penalty