Poland introduced the Standard Audit File for Tax (SAF-T) since 1st July 2016 for large companies. It became compulsory for all taxpayers on 1st January 2018. SAF-T Poland is also known as “Jednolity Plik Kontrolny” (JPK). Components of JPK includes:
- JPK_KR: Accounting Entries
- JPK_WB: Bank statements
- JPK_MAG: Physical stock
- JPK_VAT: VAT Invoices with declaration
- JPK_FA: Sales Invoices