Changes in SAF-T V7 file - amendments to the Regulation of the Minister of Finance has been published

On June 30, 2021, the Regulation of the Minister of Finance, Funds and Regional Policy of June 29, 2021 has been published in the Journal of Laws, amending the regulation on the detailed scope of data included in tax returns and in the VAT records (Journal of Laws of 2021, item 1179), which enters into force on July 1, 2021. The changes however apply from the settlement for July 2021.

The amendment introduced significant changes to the data covered by the reporting obligation in SAF-T files.

One of the most important changes for all taxpayers is the elimination of the MPP marking, both in the sales and purchase records, previously required for transactions subject to mandatory split payment mechanism.

Another significant change concerns entities that record sales in cash registers. The amendments cover also elimination of obligation to show separately in the SAF-T file the receipts with NIP, valued up to PLN 450, considered as so-called simplified invoices, which was to apply from 1 July. The new regulations provide that they should be shown by means of collective statements documenting sales recorded at cash registers, i.e. together with all sales from cash registers, which are shown on the basis of documents marked with RO. In addition, the obligation to be separately shown in SAF-T file will not apply to documents considered as invoices issued with respect of tolls for motorways and tickets for passenger transport.

In addition, the amendment to the regulation contains a number of changes ordering and clarifying the GTU markings and procedural markings, which include, among others:

• abolition of the obligation to use GTU markings for RO and WEW documents,
• abolition of the obligation to use the codes from the Procedures section for RO documents,
• the possibility of recognizing input tax resulting from in minus corrective invoice (Article 86 (19a) of the VAT Act) on the basis of an internal document (marking WEW),
• clarifying the scope of transactions that should be marked with the commodity groups GTU_01 (alcohol sale), GTU_02 (fuel supply), GTU_03 (oil supply), GTU_06 (electronic equipment supply), GTU_07 (automotive vehicle supply) and GTU_09 (supply of medicinal products, medical devices, and foodstuffs for special purposes), GTU_10 (delivery of buildings, structures and land – the scope of this marking has been extended for parts of buildings, structures and land),
• clarifying the scope of application of GTU markings by referring it to PKWiU codes (GTU 12 – intangible services and GTU 13 – transport and storage services).

 

Additionally, in connection with the implementation of the e-commerce VAT package, two new markings have been added:

• WSTO_EE – which concerns intra-Community distance sales of goods and the provision of telecommunications, broadcasting and electronic services to consumers; thus, the WTSO_EE marking will replace the existing SW and EE markings in the scope covered by new transactions; however, according to the transitional provision, until the end of 2021, these transactions will be marked with the current EE mark;
• IED – which is to identify transactions where the taxpayer, provides an electronic interface (web platform) facilitates to non-EU taxpayers to deliver to consumers within the EU and does not apply OSS and IOSS procedures.

The changes introduced in SAF-T are mostly beneficial for taxpayers, but they are also very important and require the implementation of appropriate changes in IT systems, for which taxpayers have not had enough time, because the regulations were published the day before their entry into force (June 30).

 

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Should you be  interested in obtaining further information, or would like to discuss the impact of the above changes please contact:

Tomasz Michalik	Tomasz.michalik@mddp.pl	501 733 720
Janina Fornalik	Janina.fornalik@mddp.pl	660 440 141
Krzysztof Jaros	Krzysztof.jaros@mddp.pl	(22) 322 68 88

or your advisor at MDDP.