Poland has once again postponed the replacement of periodic VAT returns with the SAF-T (Standard Audit File for Tax), an international standard for the electronic exchange of data from organisations to a national tax authority or external auditors. From 1st April 2020, the new regulations should only apply to companies with more than 250 employees or an annual turnover of more than €50 million.
Mandatory implementation for all other taxpayers is currently scheduled for July 1st 2020.
