What is Standard Audit File for Tax (SAF-T)?

SAF-T, introduced by OECD, is a file containing reliable accounting data exported from an accounting system for a specific time period. It has become a standard audit application in many OECD countries. The goal is to identify and eradicate the non-compliance in tax reporting.

SAF-T has brought significant benefits to governments and taxpayers. Reduced costs and audit durations, and increased effectiveness are some of them. SAF-T is easily readable thanks to its standardized layout and format, and extensible according to need.

SAF-T in Poland

Components of the monthly/quarterly submissions are as follows:

1. JPK_KR (Accounting books) 2. JPK_WB (Bank statements) 3. JPK_MAG (Warehouse/Storage) 4. JPK_VAT (VAT evidence) * 5. JPK_FA (VAT invoices) 6. JPK_PKPIR (Revenue and expense tax books) 7. JPK_EWP (Revenues registry)

*JPK_VAT submission is compulsory for every period. The other JPK files must be submitted on demand.

New JPK_VAT with Declaration (used to be known as JPK_VDEK)

An update is expected in July 2020 which will replace the old JPK_VAT and will be mandatory for all companies, independent from the annual revenue.
The taxpayer will prepare and send only one file that contains:
- VAT records, a set of information about purchases and sales for a given period
- VAT declaration (current VAT-7 and VAT-7K declaration)
New JPK_VAT will be submitted monthly only in the electronic version, up to the 25th of the month for the previous month.

How Can SNI Help You?

- A single partner for all countries:
At SNI, our primary objective is to be the global partner to help our customers remain compliant in this new digital world.

- End-to-end solution all three major steps in one single SAP add-on:
SNI covers all three 3 main layers for digital tax reporting and regulatory compliance

Main Features of SNI add-ons