As of July 1, 2016, enterprises employing at least 250 people or achieving an annual turnover of over EUR 50 million are obligated to submit financial data in the form of a Standard Audit File-Tax (SAF-T) to tax authorities. The obligation has been imposed by the Act of September 10, 2015 amending the Tax Ordinance Act.
The Standard Audit File-Tax (SAF-T) is a set of data obtained from IT systems of a given enterprise. It contains information on business transactions in a given period. It consists of seven logical structures covering key tax books and accounting evidence.
Data sent to tax authorities have a standard layout and format (XML schema), which enables their easy processing. The implementation of the Standard Audit File-Tax allows, among others, to remove barriers in the transfer of electronic data, shorten the time of and facilitate the necessary actions and, as a result, reduce the operating costs of the commercial entity.
The schedule of the amendments in the tax ordinance as set forth in the Act provides for that large enterprises shall report to tax authorities the VAT sales and purchase records (JPK_VAT) on a monthly basis as of July 1, 2016. Medium-sized and small enterprises are subject to the obligation as of January 1, 2017, while micro-enterprises – as of January 1, 2018. In addition, upon each demand by tax audit authorities, large businesses shall submit all logical structures of the Standard Audit File-Tax. This obligation shall enter into force with respect to medium-sized, small and micro-enterprises on July 1, 2018.
Data in the form of the Standard Audit File-Tax may be submitted to the tax office online or on any data carrier, however they must be signed by a qualified electronic signature, which will ensure the protection of the files and prevent any modifications thereof.
Check how to order an electronic signature and select a location, where you can receive your e-signature set. For more information on the Standard Audit File-Tax visit the website of the Ministry of Finance.