Standard Audit File (SAF-T)

The comprehensive approach of MDDP Outsourcing towards accounting services also includes the Standard Audit File (SAF). SAP-T is a set of financial data (i.a. records of purchases and sales, accounting books, invoices, bank statements, inventory, revenue and expense ledgers, revenue records) generated from an accounting system.

The purpose of introducing SAF (know as JPK) by the Ministry of Finance was to ensure fast submission of tax information in electronic form, which was to increase the efficiency of tax audits.

Generation and sending of JPK_VAT

In MDDP Outsourcing, we ensure comprehensive accounting and tax services for a company, including the preparation of Standard Audit Files for Tax (JPK). What is more, in the case of Customers who seek tax consultancy, we offer services of the so-called VAT Compliance, which stands for preparation of registers and VAT declarations, including preparation of the Standard Audit File. Depending on your needs, we may implement the solutions we propose and work on the basis of software that you already have, even if it is not used for SAF-T purposes.

The obligation of filing the records of VAT purchase and sales in a Standard Audit File JPK_VAT applies to every entrepreneur, without previous notice, regardless of the size of their activity. It applies to:

  • Micro-companies (up to 10 employed persons and up to yearly net turnover of EUR 2 million)
  • Small companies (up to 50 employed persons and up to yearly net turnover of EUR 10 million)
  • Medium-sized enterprises (up to 250 employed persons and up to yearly net turnover of EUR 50 million)
  • Large enterprises (over 250 employed persons or over the net yearly turnover of EUR 50 million)

SAF-T file must be compliant with the declaration; otherwise, the tax authority inspects and investigates the irregularities.
What does JPK-VAT include?

The structures of JPK_VAT contain important information on transactions made by the taxpayer. It constitutes sort of a detailed representation of data included in the VAT declaration. As a result, the tax office may quickly and easily check whether the VAT deducted by the purchaser has also been settled by the seller.

If there is any discrepancy, it is subject to a notification on irregularities issued by the tax office.

If you have any questions or would like to learn more about our offer, we highly encourage you to contact us or one of our stationary accounting offices: in Warsaw (Mazovian District) or in Katowice (Silesian District).

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MDDP Outsourcing Experts remain at your disposal. We will be glad to answer any inquiries regarding our services, offer quotations and other issues related to our company.

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Accounting office in Warsaw
tel. (+48) 22 351 13 45
Accounting office in Katowice
tel. (+48) 32 797 83 50