Upcoming regulations in Poland.

Poland Regulation Updates: Split Payment & JPK_VDEK

Poland Proposes Mandatory Split Payment from September 2019!

Split payment will be mandatory by 01.09.2019 in Poland! On May 16, 2019, the Polish legislator published a draft of amendments to the VAT act aimed at introducing mandatory split payment mechanism for selected goods and services in Poland. The legislator planned that rules on the obligatory split payment become effective from September 1, 2019.

The obligatory split payment applies only to transactions made between taxpayers (B2B), which are subject to VAT in Poland and with a value exceeding 15 000 zł ($3900).

The obligation to use the split payment mechanism will cover selected goods and services:

  • steel
  • fuel and coals
  • electronics, specifically: processors, smartphones, phones, tablets, netbooks, laptops, game consoles, inks, toners, hard drives.

A New Monthly SAF-T Filing Requirement: JPK_VDEK

Poland’s Ministry of Finance is currently planning to introduce a new monthly SAF-T filing requirement (JPK_VDEK) that would replace the

  • JPK_VAT
  • VAT-7
  • VAT-7K
  • VAT-27
  • VAT-ZT
  • VAT-ZZ
  • VAT-ZD
  • and also may replace the VAT-12.

The go-live for the new mandatory SAF-T VDEK file is likely to be postponed from 1 July 2019 to 1 January 2020 for some taxpayers.

Under the amended timeline, the new JPK_VDEK file will come into effect as of 1 January 2020 for the largest companies and as of 1 July 2020 for the rest.

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