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Changes to SAF-T after the entry into force of the obligatory KSeF

On the website of the Governmental Legislation Centre, a draft regulation of the Minister of Finance concerning amendments to the regulation on the detailed scope of data contained in tax declarations and records in the field of value added tax (SAF-T) has appeared.
Monika Goździewska
Senior VAT Manager

The changes are not huge. Changes indicate that for the time being the obligatory KSeF will not replace the obligation to send the SAF-T file to the tax office, which is mainly due to the fact that not all tax information will be collected in KSeF and it would not be possible to generate a correct VAT settlement on its basis (e.g. invoices to consumers will not be issued in KSeF).

What new information will therefore appear in the SAF-T?

First and foremost will be the invoice identification number in KSeF.In addition to the invoice number assigned by the taxpayer himself, the invoice will be marked with an additional KSeF number if, of course, such a number is assigned to it.

In addition, the draft assumes that taxpayers obliged to use KSeF will have to mark invoices issued during a KSeF failure or when, for reasons attributable to the taxpayer, it will not be possible to issue a structured invoice with a special marking "OFF "in the SAF-T.

On the other hand, where the taxpayer is not obliged to issue an invoice in KSeF and the invoice is issued electronically or on paper without using KSeF, the taxpayer will mark the invoice with the symbol 'BFK'.

The changes to the time limits for VAT refunds

The regulation will also be aligned with the changes to the time limits for VAT refunds, ie:

  • reduction of the basic refund period from 60 days to 40 days;
  • removal of the additional 40-day refund period.

The draft also includes minor adaptation changes.

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