Poland VAT Filing

th
the August 25
SURPRISE!
Electronic VAT Filing solution for Poland
18-August, 2016

Agenda
Introductions
Overview SAF-T reporting requirements
Poland VAT filing requirements
Our solution
Next Steps

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Hans Kolbe
Hans Kolbe has managed and advised global software implementation

projects for over 15 years. His extensive knowledge on Oracle applications

is combined with a formal background as a German attorney, trained in
international and comparative law.
His knowledge of and interest in international law and corporate finance led

him to re-establish the Multi-National Special Interest Group within OAUG.

Under his leadership, this forum has become a dynamic marketplace for
the exchange of innovations and ideas from around the world.
Hans has led dozens of global implementations with complex intercompany

requirements, including Swiss Principal, Commissionaire and multi-tier

models. He is a specialist in Intercompany process design and multi-org
configurations, international compliance and transactional taxation.
hanskolbe@celantrasystems.com

www.celantrasystems.com
415-730-1131

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Karol Strzelecki
Karol Strzelecki is a graduate of the Department of Management at

Pozna University of Economics, and of the Department of IT and

Mathematics at Adam Mickiewicz University in Pozna
He is a licensed tax advisor and is certified by Finance Minister to
provide client accounting services
His experience includes bookkeeping, client accounting, preparation of
financial statements, the implementation of accounting and
controlling procedure and the compliance reviews of accounting
procedures
He had provided business and accounting process optimization,
capital project advisory services, financial consulting, and
management of accounting function outsourcing efforts in Poland.
karol.strzelecki@makeprofit.pl
http://www.makeprofit.pl/en/aboutus.html

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The SAF-T and XML Audit

Reporting
Overview

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SAF-T Purpose
The Standard Audit File for Tax Purposes (SAFT) standard, originally created by the OECD, is
intended to give tax authorities easy access
to the relevant data in an easily readable
format.
Goal is to provide for much more efficient and
effective tax inspections.

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SAF-T Growth
The SAF-T became obligatory for entities in Portugal

in 2008
After Portugal, Austria, Canada France, Luxembourg,
Poland and Singapore established similar filing
requirements.
Sweden and Netherlands have their own e-audit file
standard.
Belgium, Croatia, Finland, Germany, Lithuania, Malta,
Spain, Slovak Republic, Slovenia, and UK are in
discussions on shifting to SAF-T reporting
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SAF-T
XML reporting
All Meta data

is included in
the report
Indented
format
provides the
context
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SAF-T
XSD Schema
Schema issued

by tax authority
Provides report
developer with
layout
Used to
Validate a
report
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Country Requirements
Poland SAF-T

Thispresentationprovidesinformationof a general nature,its aimis to provideyou with up to dateinformation about changes intax
lawinterpretationsof the tax authorities, the development ofcase-lawand theinterestingcomments. Make Profitdoes not bear liabilityfor anyact
or omissiontakenas a result ofthe information presented.

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Poland SAF-T Overview

SAF-T (local shortcut: JPK) for full books of
accounts is related with:
on
Information from general ledger,
request of
Warehouse transactions,
tax office
Bank statements,
Customer Invoices,
without request
VAT reports.
of tax office

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(for big
companies
since 1st July
2016)

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Poland SAF-T Overview

VAT reports who should provide :
Big companies, started July 2016
Medium/ Small companies, starting January 2017
Micro companies, starting January 2018

(!!) If taxpayer is not a legal entity in Poland (i.e.

branch of foreign company, taxable permanent
establishment) global size of taxpayer should be
considered for classification.
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Poland SAF-T Overview

VAT reports when & how to do this :
On monthly basis (to be sent by 25th day of next

month)
Extract necessary data from accounting system,
Convert data into proper format,
Sign* and send file to tax authorities in electronic
form.
*) qualified electronic signature needed (ETSI TS 103
171 XML, XAdES-BES)
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Poland SAF-T Overview

VAT reports what if neglected :
Providing VAT reports is a personal obligation of tax

payer (no request from tax office needed) Finance

Director, CEO, or Person responsible.
Fiscal Penalty Code in Poland (Art. 80) defines penalty
for providing for delay up to approx. 750,000 USD).
Personal situation of individual is considered each
time (i.e. revenues, personal/family situation).

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The solution
How it works

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Solution Design
Oracle output mapped

to Excel format
User specified
company header
information
XML report is
validated and
submitted by the user
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Validation
and saving to
JPK file
JPK_VAT
file
Submitting

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Assessment & Implementation Process

Analysis ERP / Invoicing process and systems
Prepare Data Extract
Zig Zak Utility Installation
Tax Codes Mapping & Validation
Test Upload Utility provide Electronic

Signature
Ready to go!
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Electronic Signature Device

http://www.korzeniewscy.pl/cennik-zestawow-podpisu-elektronicznego/

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More details
Local Accounting Departments have to revise
the key settings:
The tool is controlled by an user-defined map that assigns the net and tax amounts
from the original Oracle ERP VAT codes to appropriate columns of the JPK_VAT report.
We provide the default map, but it usually has to be customized;

Users can check the final results before

sending them to the Tax Authorities

Users can revise the data generated by the mapping tool in a clear, readable form of
Excel spreadsheets. Before saving them to the JPK file, our tool performs validation
based on the official XSD schemas. When the validation fails, our program highlights the
corresponding field in the Excel, and displays the error message. Using this feedback,
users can quickly correct eventual errors and send the file that will pass the ultimate
validation test on the Tax Authority servers.
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Next Steps

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CELANTRA SYSTEMS
We help multinational corporations
simplify their global implementations and
satisfy challenging, local in-country
requirements at the same time.
Our team of highly experienced
consultants focuses on three areas that
are critical to companies operating on a
global stage:

Organizational ERP Design for efficient

transactions and fast closes
Intercompany process re-engineering
and automation

OUR FOCUS
We provide solution design, program
management, and staffing to ensure
effective delivery. Specialized areas of
focus include:

Flexible Design, Effective

Compliance
And Efficient Transactions
San Francisco, CA 94114
+1 415 824 8344
info@celantrasystems.com
http://www.celantrasystems.co
m

Statutory compliance and electronic

filing

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Intercompany automation, elimination

and reconciliation

Transfer price elimination (Profit in

Inventory)

Legal and Operational Structure

design to support
operational efficiency and reporting
compliance

Global Chart of Accounts Design and

Financial Reporting

Tax, Statutory, Trade and Customs

compliance

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