We would like to inform you about a new filing obligation in Poland: SAF-T.

In order to submit this, we have received the attached format, kindly take into consideration that only this specific format will be accepted by the Polish Tax Authorities. If you would like us to assist you with this new obligation, we would need to receive the details per the attached Polish SAF-T overview.

Sales details
The details for the sales invoices are required in the columns M through S. Row 1 shows the Polish required information and for your convenience, we translated it to English in row 2. Also in row 5, an example of the accepted format is provided by the Polish Tax Authorities. All amounts should be shown in Polish currency: PLN.

Purchase details
The details for the purchases are required in the columns AZ through BF. Row 1 shows the Polish required information and for your convenience, we translated it to English in row 2. Also in row 16, an example of the accepted format is provided by the Polish Tax Authorities. All amounts should be shown in Polish currency: PLN.

Finally, the SAF-T filing is linked to the VAT return and as such the transactions should be shown in the SAF-T boxes in line with the transactions reported in the Polish VAT return:
- Box (K) 11 – outbound distance sales to other EU-countries;
- Box (K) 19 – Net amount for sales with 23% VAT
- Box (K) 20 – VAT amount for sales with 23% VAT
- Box (K) 21 – Intracommunity supplies
- Box (K) 23 – Net amount for the intracommunity acquisitions
- Box (K) 24 – VAT amount for the intracommunity acquisitions
- Box (K) 45 – Net amount for the intracommunity acquisitions
- Box (K) 46 – VAT amount for the intracommunity acquisitions