SAF Tax Positions vs Declaration Positions

In the tax declarations the forms are filled in using XML files generated on the basis of SAF data, amounts of the specific positions (items) include totals of the relevant amounts in SAF tax positions. The amounts, as well as their totals, reflect the XML for SAF file structure in the XML for e-Declarations file structure.

VAT-7, VAT-7D, VAT-7K

The amounts of the specific tax positions in VAT7, VAT7D, and VAT7K declarations include totals of SAF tax positions for all the documents reported in SAF in the given month (or quarter). Therefore, these are position amounts, following the list of SAF tax positions – that corresponds exactly to the items on VAT7 (VAT7D, VAT7K) tax declaration. The amount for the given position is equal to the sum of report columns in the session Print SAF Purchase and Sales VAT (lppol7423m000).

VAT-UE

Taxpayers who perform purchase/sales transactions from/to EU countries are obliged to register as VAT-UE taxpayers (VAT taxpayers in the EU), as well as they are bound to submit VAT-UE declarations.

VAT-27, VAT-27K

VAT-27 tax declaration concerns transactions where the taxpayer is the purchasing party, so this is about reverse charge transactions. It contains the total of transactions (amounts) for the given taxpayer in the given period, with a division into the delivery of goods and the delivery of services.

For the purposes of SAF reporting, K_31 position contains the total of transactions (amounts) with a division into the delivery of goods and the delivery of services. In order to use it for E-Declaration, you need to split it into two tax positions. For that purpose, update SAF tax positions in the session SAF Tax Positions (lppol7505m000): run the session Import SAF Tax Positions with Overwrite selected.

As a result, two new tax positions with the same K_31 tag are generated, but with sequence numbers and with separate descriptions about the delivery of both goods and services, correspondingly.

Relevant tax codes should then be linked to these two new tax positions. The tax codes will be used to register the delivery of goods or services, so as to allow to differentiate between the transactions and amounts in these two areas.

After the new positions have been created and the tax codes have been linked, it is time to generate SAF4. Only then will it be possible to generate the XML file with data to be uploaded into VAT-27 declaration form (and VAT-27K in the case of quarterly declarations).