Poland's Ministry of Finance is currently planning to introduce a new monthly Standard Audit File for VAT (SAF-T) filing requirement that would replace the monthly filing of the VAT return and current SAF-T, which has been required for large taxpayers since July 2016 and for all taxpayers from 2018. The plan involves replacing the current SAF-T, known as JPK-VAT, with a new scheme, known as JPK-VDEK, which will contain expanded information, including information currently provided in the VAT return. The legislation for the new SAF-T (JPK-VDEK) is currently in the draft stage, with an expected implementation before the end of 2019.
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