Standard Audit File for Tax (SAF-T) is a financial data set (records of purchase and sale, accounting book, invoices, bank statements, warehouse, the book of revenues and expenses, records of revenues) generated from accounting system. The file requirements are published by Ministry of Finance. Standard Audit File for Tax was defined by the OECD. In Poland it was introduced as a result of change the of Tax Ordinance Act in 2015, and is called Jednolity Plik Kontrolny (JPK).
The purpose of the introduction the SAF-T was fast transfer of tax information in electronic form, which was supposed to increase the efficiency of tax audits. Since 1st January 2018 all VAT taxpayers must submit VAT SAF-T. SAF-T must be reconciled with VAT declaration, otherwise the tax controls will check reasons of unreconciled data.
Deadline to submit VAT SAF-T coincides with deadline to VAT monthly declaration i.e. 25 day next month. Other structures SAF-T are presented on request the tax authority.
SAF-T preparation requires adequate software as it is made in electronic form. It is required to have a qualified electronic signature. During SAF-T shipping, a reference number is generated, which allows for confirmation of receipt by the Ministry of Finance. In practice, we have noted that international organizations working on accounting software which is not localized to Polish standards, are unable to prepare SAF-T (JPK) based on their software, and thus should prepare it using another software, or to outsource the process.
In MDDP Outsourcing, we provide both complete accounting and tax services, which cover SAF-T (JPK) preparation. Also, for Clients looking for assistance in VAT process – we provide VAT compliance services, which also covers SAF-T (JPK). Our services can be rendered both on our software, as well as on Client’s – depending on Client’s needs.