Webinar: Digital transformation of Polish taxes

1. From paper to real time reporting

OECD issued guidelines for SAF-T reporting almost 20 years ago. Their level and scope of adoption vary from country to country. In Poland the first wave of SAF-T reporting for VAT purposes was in 2016 and since then the Polish VAT reporting changed significantly. Also, the visibility of data for the tax authorities increased enormously.

The electronic filings trigger both challenges for business as e.g. data collection but also opportunities as e.g. possible automation of some processes.

2. SAF-T for corporate tax (JPK_CIT)

As of January 2025, a new reporting obligation will be introduced. Accounting systems and processes may need to be adapted in order to comply with the reporting obligation. The new draft regulation establishes mandatory reporting of JPK_KR_PD and JPK_ST_KR – jointly forming the so-called JPK_CIT.

Creating a JPK_CIT report is a challenge that requires gathering detailed information from various data sources. It may require changes in accounting processes and potentially even the business operations.

3. Structured invoices

A new type of electronic invoice will cover majority of business operations in Poland. Invoices would be issued via public platform (KSeF) which would also serve as a certifying unit and as a platform to receive electronic invoices.
Voluntary use of KSeF is already possible as of January 2022. In turn, the mandatory introduction is planned as of:

• February 2026 – for large taxpayers,
• April 2026 – for other taxpayers.

Failure with KSeF integration will result in the taxpayer’s inability to issue invoices as well as expose the taxpayer to financial penalties imposed by the tax authorities.

To whom the webinar is addressed:

We invite all representatives of companies with U.S. investors interested in tax settlements. This webinar is addressed especially for: tax manager, accountants, CFOs of those companies / investors.