On October 13 2017, the Polish Ministry of Finance published a new version of SAF-T structures for VAT-JPK_VAT(3) and announced that transmittals pursuant to the new structure will be required as of January 1, 2018. The new version includes changes to the Heading and Entity identification structures. The new changes in .xsd format are available on the website of the Polish Ministry of Finance.
The Ministry of Finance also announced that JPK_VAT files for September-December 2017 should be sent in accordance with the current structure.
About the Author
Brendan Magauran is a Junior Regulatory Counsel at Sovos Compliance specializing in international taxation, with a focus on Value Added Tax Systems in the European Union. Brendan received his B.A. and J.D. from Washington University in St. Louis and is licensed to practice in New Hampshire and Massachusetts.More Content by Brendan Magauran