As tax authorities across Europe continue their digital transformation, Poland stands out with one of the most structured and robust SAF-T reporting frameworks. Known locally as Jednolity Plik Kontrolny (JPK), SAF-T Poland is designed to ensure transparency, improve compliance, and streamline tax audits. This blog post explores everything businesses need to know about SAF-T in Poland—from JPK file types to mandatory declarations and key deadlines.
What is SAF-T Reporting in Poland?
SAF-T, short for Standard Audit File for Tax, is an internationally recognized format for the electronic exchange of accounting data between companies and tax authorities. In Poland, this system has been localized as Jednolity Plik Kontrolny (JPK), and it plays a central role in tax compliance. Poland SAF-T aims to ensure transparency, improve compliance, and streamline tax audits.
Standart Audit File Tax in Poland enables the National Revenue Administration (KAS) to conduct faster and more efficient audits by accessing structured, standardized accounting data electronically.
What are JPK Files in Poland?
JPK files are the specific types of SAF-T files required in Poland. These XML-format files cover different financial and accounting records. Key types include:
- JPK_VAT – VAT records with integrated declaration (JPK_V7M or JPK_V7K)
- JPK_KR_PD – General ledger and profit & loss account
- JPK_ST_KR – Fixed asset and inventory registers
- JPK_EWP – Income records for SMEs
- JPK_PKPIR – Records of the Tax Book of Income and Expenses for individuals and entities subject to simplified taxation.
Each JPK file must be generated according to official schemas provided by the Ministry of Finance, ensuring consistency and audit readiness under the JPK Poland system.
When is SAF-T Introduced in Poland?
Poland first introduced SAF-T reporting in 2016, starting with JPK_VAT for large enterprises. Since then, the system has evolved and expanded:
- In 2018, medium and small companies were brought under the same requirement.
- In October 2020, the JPK_VAT declaration was merged with the standard VAT return into a single, more detailed file: JPK_V7M (monthly) and JPK_V7K (quarterly).
This evolution reflects Poland’s long-term commitment to modern, data-driven tax administration.
SAF-T Deadlines in Poland
Compliance with SAF-T reporting involves strict deadlines. The main submission schedules include:
- JPK_VAT (JPK_V7M/JPK_V7K): Submitted by the 25th of the following month after the reporting period.
- Other JPK files (e.g., JPK_WB, JPK_ST_KR): Submitted upon request by tax authorities, typically during audits or reviews.
- Lates Updates: Following JPK files will be on periodic submission basis after 1 December 2025; JPK_PKPIR, JPK_EWP and JPK_KR_PD.
Companies should implement internal systems to generate and submit accurate files well before these deadlines to avoid penalties under the standart audit file tax in Poland.
Is SAF-T Mandatory in Poland?
Yes. SAF-T is mandatory for all VAT-registered businesses in Poland, including:
- Large, medium, and small enterprises
- Polish subsidiaries and branches of international companies
- Foreign businesses registered for VAT in Poland
Failure to submit required files, or submitting incorrect data, can lead to administrative fines and further scrutiny from authorities under SAF-T Poland regulations.
SAF-T Requirements in Poland
Businesses must meet several technical and legal requirements to comply with SAF-T regulations in Poland:
- Files must be generated in XML format according to the official schemas.
- Submissions are made via the Polish Ministry of Finance’s e-platform, using a qualified electronic signature or trusted profile (Profil Zaufany).
- Accurate mapping of ERP/accounting data to JPK structures is critical.
- JPK files must be retained for at least five years for audit purposes.
Proactive compliance ensures businesses are prepared for inspections and reduces the risk of errors or omissions within the SAF-T Poland requirements.
SAF-T Declaration in Poland
The SAF-T declaration in Poland is fulfilled primarily through the JPK_VAT file, which now integrates both VAT records and the tax declaration into one format. Introduced in October 2020, the new file formats are:
- JPK_V7M – Monthly submission for all transactions and declarations
- JPK_V7K – Quarterly submission for declarations, with monthly transactional data
These JPK file declarations include detailed invoice data, GTU codes for goods/services, corrections, and notes on VAT exemptions or obligations.
Which Companies Must Declare SAF-T in Poland?
SAF-T declarations are mandatory for a broad range of entities operating in Poland. This includes:
- Domestic companies – Regardless of size, if VAT-registered
- Foreign companies – Non-resident businesses with a Polish VAT number
- Branches – Local offices of international companies
All such entities must submit JPK_VAT files regularly and be prepared to provide other JPK file types when requested by tax authorities, such as JPK_KR_PD, JPK_ST_KR, and JPK_CIT.
Poland SAF-T system is a key component of its modern tax infrastructure. For companies doing business in Poland, understanding and complying with SAF-T requirements is not optional—it’s a legal obligation. With the right tools and processes in place, businesses can ensure timely and accurate reporting while minimizing risk.
Whether you’re managing JPK_VAT, preparing JPK_CIT, or maintaining JPK_PKPIR files, early planning and compliance readiness are crucial to operating successfully under the Poland SAF-T regime and Jednolity Plik Kontrolny framework.