skip to Main Content

Changes in SAF-T records from 1 April 2021

Some of the changes facilitating proper maintenance of SAF-T records will apply from 1 April 2021, and the rest from 1 July 2021. The bill is currently at the consultation stage.

What will change?

Starting from settlements for April 2021 there are to be changes involving the following:

1) Designations of groups of goods and services (GTU), including:
• Code GTU_01 would cover only alcoholic beverages (CN 2203-2208)—the cross-reference to the definition in the Excise Tax Act is to be removed
• Transactions documented by a collective document (RO) or internal document (WEW) would not be subject to GTU designations.

2) The TP code would be limited to supplies of goods or services to an affiliated entity for which the total amount due exceeds PLN 15,000

3) The MPP code would also apply to transactions for which the split-payment mechanism was applied voluntarily (previously this code covered only the mandatory split-payment mechanism)

4) The provisions concerning reporting of data in customs declarations, closing settlements or decisions are to be clarified

5) The method of designation in the records of an adjustment downward by the buyer with a WEW document is to be specified.

And from 1 July 2021 the possibility will be introduced to collectively report sales receipts containing NIP numbers, in amounts up to PLN 450, as well as invoices documenting travel by toll roads issued in the form of a ticket, regarded as simplified invoices.

The draft legislation is available at: link

Gerard Goliasz
Tax Specialist

Back To Top