standard audit file for tax for poland (saf-t)
TRANSCRIPT
Standard Audit File for Tax
SAF-T
Basic information
Whom it may concern?
Structures
Types of SAF-T sections
Stages of implementation
SAF-T in BPX
SAF-T: Basic information
Standard Audit File for Tax (SAF-T) was introduced with new change in the tax ordinance art. 193a
The taxpayers’ responsibility will be transferring, on request of tax authorities, tax books data in single accounting file.
Term „tax books” means: accounting books, revenue and expense ledger, records and registers which must be kept by taxpayers on the legal basis for the tax purposes.
SAF-T: Whom it may concern?
Duty of generating SAF-T will apply to:
From
1.07.2016
From
1 .01.2018
employment level ≥ 250
or
annual turnover> 50 milion €
employment level < 250
and
annual turnover ≤ 50 milion €
SAF-T: Structures
Accounting books Bank statements Warehouse/Storage VAT evidence
Revenue and expense
tax books
VAT invoices Revenues registry
SAF-T: Types of SAF-T sections
•Headline
Repeatable section containing data concerning period for which the
file is prepared, etc.
•Company
Repeatable section containing company data:
name, address, VAT identification number
•Header positions and detailed lines
Positions concerning values from tax books and accounting evidences.
•Control sums
All files contain control values which are calculated as a number of
records and one or two values of sum characteristic for each
document type.
SAF-T: Stages of implementation
Establishing the
time since when
generating of
SAF-T is obligatory
Procedure and system
adjustment in the event
that it lacks of required
data for SAF-T
Tests of SAF-T
generativity
Procedure and system
analisys in terms of
availability of required
data for SAF-T
Implementation and
matching tools for
SAF-T generativity
SAF-T: Consequences& Legal Penalty
Enterprises which, for no good reason, refuse or fail to present tax
ledgers or accounting evidence underlying those ledgers in the
SAF-T format within a specified time frame will be liable to a fine
of 2 800 PLN.
Anyone who attempts to thwart or impede the tax authorities’
procedures, including especially failure to present tax ledgers,
or accounting evidence underlying those ledgers, in the SAF-T
format will be liable to a fine from 617 PLN up to 17 769 600 PLN.
SAF-T in BPX
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