VAT compliance as a key to safe business in Poland

VAT compliance services are addressed for every entrepreneur – both Polish and foreign – but are especially crucial for those with VAT obligations arising from their business activities in Poland, i.e., those who, for example perform:

• the supply of goods and the provision of services subject to VAT in Poland,
• the supply of goods from Poland to other EU Member States or to non-EU countries,
• the movement of own goods from the EU Member States to Poland and back,
• the direct import of goods from non-EU countries into Poland,
• the provision of certain services, e.g. services related to real estate located in Poland,
• business activity through a Fixed Establishment (FE) in Poland.

The complexity of VAT regulations, the number of procedures, and the electronic method of reporting VAT in Poland make it difficult for numerous entrepreneurs who are subject to such obligations to operate effectively. A solution to these challenges is to use VAT compliance services provided by external professional tax advisory firms.

At Thedy & Partners, we provide support within the scope of VAT compliance, which includes assistance with, among others:

• VAT and EU VAT registration in Poland,
• maintaining VAT records,
• verifying the correctness of invoice postings, preparing and submitting SAF-T files and EC sale/purchase lists,
• recovering VAT refunds and overpayments,
• support during tax audits and ongoing assistance in interactions with tax authorities,
• ongoing tax advisory services.

The VAT compliance services provided by Thedy & Partners take various forms of cooperation with entrepreneurs, such as:

• Comprehensive VAT compliance (VAT outsourcing) – involves preparing and submitting SAF-T files and EC sale/purchase lists “from scratch,” based on source documents received from the client,
• “Double check” VAT compliance (VAT outsourcing) – involves an additional full verification of VAT data generated by the company, using the source documents provided,
• Targeted VAT compliance (VAT outsourcing) – involves an additional verification of the most questionable, non-standard, or high-value transactions, or focuses only on specific technical tasks such as generating and submitting SAF-T files, or certain support processes, e.g. preparing and submitting SAF-T corrections, applying bad debt relief etc.,
• VAT compliance (VAT outsourcing) in a co-sourcing model – a deeper collaboration between Thedy & Partners’ VAT Team and the client’s internal Accounting or Tax Team, aimed at supporting the client’s Accounting or Tax Departments by suggesting process improvements, informing about tax changes, jointly identifying tax areas for optimization or VAT savings, and also in relation to other taxes.

Nowadays, VAT compliance is a service worth considering for any business, and it is always a suitable time to get started. It is particularly beneficial for companies looking for an efficient and secure way to manage their tax (VAT) matters. The VAT compliance services help minimize the risk of errors, and the unnecessary costs associated with them, while providing the recipient with professional tax support and a genuine sense of security.

SAF-T with declaration – New Draft Logical Structure Published

The Ministry of Finance has published a draft version of the Standard Audit File for Tax with declaration logical structure, now available on its official website.

The updated SAF-T_V7M(3) and SAF-T_V7K(3) files are intended to align Polish SAF-T reporting with the requirements of the mandatory National e-Invoicing System (KSeF). According to the announcement, the new structures will apply as of 1 February 2026.

Another significant amendment is the inclusion of the deposit system within the SAF-T structure, marking a step toward more comprehensive coverage of tax processes.

By publishing the draft versions in advance, the Ministry of Finance enables taxpayers to review the planned changes and prepare accordingly – including any necessary adjustments to their IT systems.

At Thedy & Partners, our Tax Advisory, Tax Services, and Tax Support teams continuously monitor legislative and regulatory developments. As part of our ongoing tax support in the area of VAT compliance, we ensure that our clients remain fully aligned with the latest technical standards and legal requirements.

Feel free to get in touch with:

Andrzej Kapczuk
Partner
tel. +48 660 440 174
e-mail: andrzej.kapczuk@thedy.pl

Łukasz Woźniak
Manager
tel. +48 691 419 816
e-mail: lukasz.wozniak@thedy.pl