In Poland, the obligation to submit the new SAF-T (JPK_VAT) files, together with a VAT declaration, will start on the 1st of October 2020 for all VAT payers.
JPK files, including the new JPK_VAT with the declaration, can only be sent through the new REST API gateway or using free tools prepared by the Ministry of Finance. From the 1st of October 2020, JPK files, including new JPK_VAT files with a declaration, signed with a trusted profile, qualified signature or authorization data, can only be submitted through the new REST API gateway.
Read more here.
Contribution by JB Fiscal Consulting.