Poland was one of the first European countries to mandate electronic tax returns and electronic accounting. In 2016, they first introduced the OECD’s standard accounting data schema, SAF-T, which later became mandatory for large taxpayers in 2018. The main objective of the Polish Ministry of Finance is to enhance transparency and efficiency of tax reporting and tax audits, through digitalization and ensuring comparability of any filed records.
In this blog post we will walk you through what SAF-T is and what the Polish SAF-T requirements look like, who should comply, SAP’s solution for compliance with this legal requirement, and how PIKON can assist when implementing the solution.
SAF-T Poland
The Standard Audit File for Tax (SAF-T) is an OECD initiative designed to standardize the electronic exchange of accounting data between organisations and their government. Poland has its own SAF-T version, it is called ‘Jednolity Plik Kontrolny’ (JPK).
In Poland, SAF-T documents must be submitted to the tax authority’s (KAS) national platform, in XML format. As of 2025, two files, JPK_VAT (or JPK_V7) and JPK_CIT, are mandatory. Both files must be signed with a qualified electronic signature and archived for five years.
- JPK_VAT: A file for VAT returns that consists of two main parts. It includes fields for VAT records (sales and purchasing information) and fields containing the fiscal data of the VAT returns (VAT-7 and VAT-7K). There are two JPK_V7* files, it depends on when the company reports VAT which must be submitted:
- JPK_V7M: for taxpayers who declare VAT monthly
- JPK_V7K: for taxpayers who declare VAT quarterly
*Since October 2020, the JPK_VAT was renamed to JPK_V7 that includes both the VAT records and the VAT returns into one single file.
The JPK_VAT file must be submitted by the 25th of each month following the reporting period.
- JPK_CIT: Electronic reporting statement for Corporate Income Tax (CIT) purposes, consisting of JPK_KR split in two files:
- JPK_KR_PD: for accounting ledgers based on Personal Income Tax (PIT) and Corporate Income Tax (CIT) laws.
- JPK_ST_KR: for records of fixed assets, intangible and legal values.
The JPK_CIT file must be submitted annually.
While only JPK_VAT and JPK_CIT are mandatory, companies should also be able to electronically provide the following accounting files during an audit:
- JPK_FA (Faktury VAT): Contains detailed information on each sales invoice, including goods, transaction details, and client data.
- JPK_FA_RR: Contains information about RR VAT invoices.
- JPK_MAG (Magazyn): Contains information on the movement of goods, their receipts and issues, data on the valuation of goods, and the invoice number related to the transaction concerning the goods in question.
- JPK_KR (Księgi Rachunkowe): Contains all entries in the accounting books.
- JPK_WB (Wyciągi bankowe): Contains statements of all bank transactions, including counterparties and transaction amounts. This file is typically generated directly by the bank.
- JPK_EWB (Ewidencja przychodów): Income register for taxpayers using a flat-rate tax for tax settlement.
- JPK_PKPiR (Podatkowa księga przychodów i rozchodów): Contains accounting data organized in a logical structure. It is used by entities keeping a simplified tax ledger of income and expenses.
Who should comply?
Initially, only the SAF-T JPK_VAT file was introduced for large taxpayers (Polish companies and foreign companies operating in the country) in 2016. This requirement was gradually expanded, becoming mandatory for all taxpayers since October 1, 2018.
As of January 1, 2025, the following entities are also required to, in addition to the JPK_VAT, submit the JPK_CIT (reporting year 2025, to be filed in 2026):
- Companies with annual revenues exceeding EUR 50 million
- Tax capital groups (PGK): group of companies settling CIT on a joint basis
As of January 1, 2026, the JPK_CIT filing requirement will extend to all other businesses subject to CIT and PIT with accounting records (reporting year 2026, to be filed in 2027).
As of January 1, 2027, the JP_CIT requirement will apply to all remaining CIT and PIT taxpayers, regardless of size (reporting year 2027, to be filed in 2028).
How to comply with these requirements using SAP?
There are different possibilities, using SAP, to comply with these requirements:
- Starter solution: standard RPFIPL_SAFT report
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- SAP Add-on for Polish SAF-T Regulatory Requirements
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- SAP DRC Cloud (Public + Private) & S/4HANA
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How does the process work with SAP DRC?
Using the SAP DRC (Statutory Reporting) solution, the process for generating the SAF-T Poland reports will be as follows:
Step 1: One-time implementation of the SAF-T Poland reports in your SAP system (e.g. configuring general report parameters, mappings between SAP variables and Polish catalog values, setting the periodicity of the report).
Step 2: The SAF-T Poland reports will automatically become available for generation by the key users on a periodic basis, in a central, harmonized Fiori app (“Run Compliance/Statutory Reports”).
Step 3: After executing the SAF-T report(s), the end-result (based on real-time data) will be available for download in the “Run Compliance/Statutory Reports” Fiori app. The generation of the report can be repeated as many times as desired or required.
Step 4: After submission and receipt of a government response, manually update the report status in the ‘Run Compliance/Statutory Reports’ app, to centrally record and visualize the latest report status.
For more information on the standard SAP functionality and license supporting this periodic report generation in SAP worldwide (Statutory Reporting), please see our dedicated blogpost: Statutory Reporting in SAP S/4HANA Document & Reporting Compliance
How can PIKON help you?
At PIKON, we have set up a Competence Center for Legal Requirements. Here our consultants investigate legal requirements worldwide and their impact on the SAP system. Our team consists of experts that combine in-depth knowledge and the gathered experience.
We are a strategic partner who offers clients the best suitable solution to ensure that their SAP system and business processes meet different country-specific legal requirements in the long run. Furthermore, we follow up regularly on new and changing legal requirements relevant to our clients and inform them when action is needed. That way, clients can concentrate on their daily business without worrying about non-compliance with necessary regulations.
Webmeeting SAF-T Poland
If you have any questions, or if you would like to discuss how PIKON can help you with your business case, do not hesitate to leave a comment below or to request a web-meeting. I am happy to help you!
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