Type: Legislation
The adoption of the Standard Audit File for Tax (SAF-T) has been mandatory for large companies to file monthly returns in the format since July 2016, and since 2018 for all companies. An expansion of the existing SAF-T system, known as JPK (Jednolity Plik Kontrolny)—which has been in use in the country since 2016—will become mandatory for all taxpayers in Poland from July 2020, following an extension of the implementation deadline motivated by the Covid-19 crisis.
Effective date: July 2020
