The Ministry of Finance in Poland on 26 April 2017 published information concerning the verification of value added tax (VAT) returns submitted using a software tool known as “JPK_VAT verification.”
Taxpayers whose files are found not to be correct will receive an e-mail with a request to verify and, if necessary, correct the VAT return and/or the JPK_VAT file. The email will not contain any attachments or requests for payments of tax.
Among possible errors identified by the Ministry of Finance are:
It is possible that any identified disparities may not be the result of errors made by the taxpayer, but may be caused by an error of the counterparty or the fact that a purchase invoice input-VAT deduction is deferred.
Read a May 2017 report [PDF 321 KB] prepared by the KPMG member firm in Poland
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