What is SAF-T?

According to the amendments to Polish Tax Ordinance, as of 1st January 2017 enterprises are obligated to generate and provide a Standard Audit File for Tax (SAF-T), covering VAT registers. The file has to be submitted monthly, even for companies reporting VAT returns quarterly.

The obligation to transmit data in the SAF-T format applies also to companies which are only registered for VAT purposes. All of its business activities have to be considered, those in Poland as well as those abroad. Moreover, foreign enterprises that carry out its business in Poland through a local branch are required to disclose data in the SAF-T format as well. The taxpayers are obligated to provide SAFT-T to the tax authorities electronically in a standardized format.

Following SAF-T structures have been introduced so far:

1. accounting books
2. bank statements
3. warehouses
4. VAT evidence
5. VAT invoices
6. revenue and expense ledger
7. record of revenue