New SAF-T (JPK_GV) for taxpayers forming a VAT group

On April 24, 2023, the Ministry of Finance published the final scheme of the JPK_GV(1) file. The Standard Audit File (JPK), which entrepreneurs are required to generate and submit to the tax office every month in its new structure JPK_GV(1), will come into force from July 1, 2023. It will apply to members of the VAT group when keeping internal records.

As part of the Polish Deal tax reform, the Polish legislator allows registering a VAT group from 1 January 2023. A VAT group makes it possible to delegate the obligation to act as a VAT taxpayer to one of the group's entities, not only on its own but also on behalf of the other entities in the group.

The JPK_GV file will contain, e.g., information on the type and value of transactions between members of the VAT group and documents relating to these transactions. The file should be submitted to the tax authorities in electronic form every month by the 25th day of the following month for the previous month.

There’s more you should know about e-invoicing in Poland visit our dedicated website and stay up to date with the new and upcoming regulations.

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