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principal / Guidelines published on the new SAF-T requirements in Poland
The government in Warsaw recently published a set of questions and answers about the new requirements regarding SAF-T in Poland. SAF-T stands for Standard Audit File, the OECD has suggested this file to all Members in order to use a standard template to request information when carrying audits and tax investigations. The format and content requirements in each country, however, are not as standard as expected.
From next 1 July 2016, the Polish authorities started requesting all audit responses to be submitted with standard electronic information about all sales and purchases made within the country. The level of detail and technical IT requirements make it complicated for businesses to comply with the new rule, as it often requires further information to be gathered from invoices and system requirements to be met in order to comply with the authorities´ software.This new requirement will initially apply to large taxpayers, hence the guidelines include further information on the definition of large taxpayer and when will foreign businesses will be considered as these type of companies. The guidelines also clarify how invoices issued in foreign currency need to be reported and the date to be considered when including such invoices. The complete questions and answers can be accessed from the website of the tax authorities (only polish version is avaiable).
We already announced the implementation of SAF-T in Poland last February. Since then, countries have continued to implement this OECD provision. France, Portugal and Austria have announced similar requirements.