Updated by Przemysław Milczek, PKF Polska
| How are VAT returns submitted to the tax authorities? | VAT returns in Poland (which now form part of the single JPK V7 file) can only be generated and sent electronically using:
• the free 'e-mikrofirma' application provided by the Polish Ministry of Finance;
• the free 'Formularz uproszczony' tool on the government website (https://e-mikrofirma.mf.gov.pl/jpk-form);
• the free 'Customer JPK WEB' tool, which can be used to send files prepared by the e-mikrofirma application, the Formularz uproszczony tool and commercial programs; or
• an accounting program or commercial online application, if it contains the appropriate module.
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Along with VAT returns, taxpayers are required to submit JPK VAT reports. All the information is sent in a single JPK V7 file which consists of two parts:
• the declaration part, ie the VAT return; and
• the evidence part, containing information from the VAT records/registers. |
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| Can a business submit paper VAT returns? | No, paper VAT returns cannot be submitted in Poland. |
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| Can an agent submit a VAT return on behalf of the business? | Yes. An agent can submit a |
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Web page updated on 24 Aug 2024 12:59