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The Standard Audit File (SAF) is a standard electronic format in which information is required by tax authorities in order to run the automatic checks and cross information consistently with files provided by other taxpayers. The SAF regime has already been introduced in other European countries like Portugal, France, Germany or Austria.
The SAF will be required in Poland as form 1 July 2016. It is still unclear what is the format and content requirements of this file. Small businesses will be required to provide information in SAF only after July 2018. It is not clear whether non-established companies will also be required to submit their ledgers in this format in case of an audit.