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
Poland introduced its own SAF-T version JPK (Jednolity Plik Kontolny) on 1 July 2016, first for large taxpayers. Currently it is compulsory for all taxpayers.
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
- And 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.
- A single partner for all
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
- - Fully integrated into SAP without an external interface or use of external software
- - Globally registered «/SNI/» namespace for all objects
- - SAP Version independent. Supports SAP ERP 4.7 and higher and also S/4HANA versions
- - SAP release and upgrade independent; implemented without core modification
- - ABAP is the programming language
- - Installation is done simply by external transport file
- - All developments under a package
- - XML data stored in /SNI/ tables
- - Compatibility – working with XI/PI or e-invoice integrators
- - Standard SAP authorization used
- - User-friendly screens
- - Own customized tables
- - Own transaction codes and menus
Open-code applications, no dependency on vendor, fully working on SAP, developed entirely in ABAP language by SNI -a Certified Development Partner of SAP A.G. - . No need for any additional system or any extra web software (portal,etc.). and integrated with all modules.
Implementation of the solutions are simple almost as plug&play software while covering whole processes between legal authorities and firms. The maintenance and version upgrades are kept as simple as possible so that continuously changing legal requirements can be adopted very quickly.
Applications are designed by a team of SAP process and development experts. All processes are designed from an ERP and integration point of view considering users’ requirements and efficiency. Bottom line, the efficiency of the end-users is one of the main key points.
Continuous maintenance services are provided for each and every product with an online help desk and ticket management system. In a rapidly changing environment, upgrades by legal authorities are followed by SNI and applied to customers’ systems on time based on a product version management system.