Filing SAF-T will be mandatory for large taxpayers: employ more than 250 people or 50 million EUR sales revenue irrespective of whether they are established in Poland or not. Per 1st July 2018 this extended to taxpayers with more than 9 employees or 2 million EUR sales revenue.
In order to be able to comply with the requirements and provide the XML file on request in time, tooling needs either to be developed or purchased.
We offer a Full SAP integrated solution with cockpit to create monthly VAT XML file (JPK-VAT) an on request audit files (JPK-FA, JPK-KR, JPK-MAG and JKP-WB). E-submission with signature and encryption of monthly VAT XML files.
Foreign businesses not having a branch and/or fixed establishment but that are registered for VAT in Poland fall within the scope of the above reporting requirement when above conditions are met.
On 19 May 2016 the Upper Chamber of the Polish Parliament passed a bill on the amendment of provisions of the Tax Ordinance and of some other acts. According to the bill adopted by the Parliament, the obligation to generate VAT reports in a SAF-T data format and their monthly reporting to the tax authorities will apply initially only to the largest enterprises for each month begun on or after 1 July 2016.
Taxpayers will be obliged to submit the SAF-T format:
- On request in the case of a preliminary tax inquiry, a tax audit and tax proceedings;
- Monthly mandatory – with respect to the VAT sales and purchases records only (Article 109(3) of the Value Added Tax Act of 11 March 2004 (VAT records) by submit monthly a SAF-T file that contains VAT sales and purchase records.
Not complying with this obligation will not only negatively affect the position of taxpayers during a tax audit but also result in unforeseen tax costs as penalties will be levied.
Final version of SAF-T structures
- Structure – accounting records
- Structure – bank statement
- Structure – warehouse
- Structure – VAT register
- Structure – invoices
- Structure – tax register of revenues and expenses
- Structure – evidence of revenue
SAP and SAF-T Poland
SAP developed currently only an extraction tool for SAP ECC 6 and higher version. The generation of the SAFT-PL XML files is not included. Certain companies use “older versions” of SAP (SAP R/3) and will not be supported by SAP.
Based on SAP's OSS notes, SAP provides only at the moment a functionality for gathering and downloading some transactional data. However, it is not the complete set of data required and the creation of the SAF-T file for the tax authorities is also not included. The functionality will also only be available for companies established in Poland and not for companies with a foreign Polish VAT registration.
That means lots of SAP companies will face compliance problems and this is just a start point as SAF-T will as you know expand globally.
In order to be able to comply with the requirements and provide the XML file on request in time, tooling needs either to be developed or purchased.
Our solution
We offer a Full SAP integrated solution with cockpit to create monthly VAT XML file (JPK-VAT) an on request audit files (JPK-FA, JPK-KR, JPK-MAG and JKP-WB). E-submission with signature and encryption of monthly VAT XML files.
The SAF-T SAP add-on solution is now available for France, Poland, Lithuania and Norway.
If all 3 countries are purchased all at once a package discount will apply. All inclusive means implementation, training and 1 year of free support and maintenance for bug-fixes & legal updates. We have an office and management in Poland and local people provide helpdesk support in English and Polish.
More detail also including an overview of the requirements for Lithuania, Norway and Poland and the challenges companies need to overcome when SAP is run can be found in attached slide deck.See also Innovation and tax audits and Mandatory e-audit files
SAF-T introductions and new country rollouts
KGT SAP add-ons for SAF-T, e-invoicing and MTD UK for VAT work as a standalone application within the SAP system and does not change existing customer SAP functionality or processes. It is fully configurable with custom namespace /KGT.
KGT partnered up with SAP regarding 'SAP Advanced Compliance Reporting for SAP HANA'. The 'Advanced Compliance Reporting' (ACR) service enables you to configure, generate, analyze, and electronically submit statutory reports that contain indirect taxes, such as value-added tax.
KGT provides also S/4 HANA transformation support.
