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principal / More information about the SAF-T requirement in Poland
Following our announcements of the upcoming periodic and ´upon request´ SAF-T requirement in Poland, the tax authorities have published additional information about this new obligation.
According to the publication made in the website of the tax authorities, businesses that are VAT registered but not established in Poland should only report the following SAF-T files: VAT registers on a periodic basis and invoice listings upon request of the authorities.
In addition, when the SAF-T file is requested by the authorities to any taxpayer, only sales invoices must be included. Purchase invoices are not required for these type of requests. More information on how to apply for electronic filing will be available in the coming days.
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. France, Portugal, Austria and now Norway have already announced the implementation of SAF-T.