New JPK_V7 (SAF-T) obligatory only from 1 October 2020 – what does this mean for businesses?

The coronavirus pandemic and related restrictions have had a particularly strong impact on businesses. Many are still struggling to maintain financial liquidity despite the gradual unfreezing of further branches of the economy. In order to meet their needs, the Ministry of Finance has decided to postpone the date of entry into force until 1 October 2020 of the obligation to use the new JPK_V7 standard audit file for tax. This is intended to ease the burden on taxpayers affected by the pandemic and enable them to better prepare for the upcoming changes in VAT reporting.

The new deadline for implementation of the JPK_V7 file will apply to all taxpayers regardless of their size (micro, small, medium and large enterprises).

The decision to postpone the deadline was announced in the draft Act on Subsidies to Interest on Bank Loans Granted to Provide Liquidity to Undertakings Affected by COVID-19 published together with the report of the Public Finance Committee of 27 May 2020 (Parliamentary document No. 390).


Agata Dziwisz
Advocate, Partner, Head of Tax Practice
M: + 48 668 886 370