Poland: FAQs on VAT and standard audit file procedures | KPMG | GLOBAL

Poland: FAQs on VAT and “standard audit file” procedures

Poland: FAQs on VAT and standard audit file procedures

The Ministry of Finance released additional answers to a list of “frequently asked questions” (FAQs) concerning the “standard audit file” procedures for value added tax (VAT) purposes.


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The new explanations include discussions concerning the VAT changes that are scheduled to take effect beginning 1 January 2017. Among the topics described in the answers provided in the most recent set of FAQs are administrative interpretations concerning:

  • Foreign companies registered for VAT purposes in Poland
  • The filing of corrective VAT returns
  • Tax groups and reporting obligations to be calculated for each company separately
  • Sales with 0% VAT and non-reportable activities 
  • Data from purchase invoices on imports of services
  • Reporting bad debt relief


Read an August 2016 report [PDF 372 KB] prepared by the KPMG member firm in Poland: Standard Audit File (SAF) – part III of answers to frequently asked questions (FAQs) published by the Ministry of Finance

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