Among the obligatory IT solutions addressed to entrepreneurs, the Standard Audit File deserves attention. The SAF is primarily to reduce the grey area, while facilitating the work of officials. Specially prepared databases allow the relevant authorities to fully control and verify the flow of documents, which will subsequently facilitate reliable analysis. The SAF is therefore not only an IT facility for treasury staff, but also a way to increase budget revenues while still respecting the same financial thresholds.
Since when does the Standard Audit File apply and who is it valid for?
The SAF has been in force since January 2018, and is mandatory for all entrepreneurs who are active VAT payers (the beginning of the SAF is 2016, when the document was introduced for large business entities). While, for legislators, the new tool is primarily intended to increase revenue while, at the same time, allowing for better budget planning, it is also intended to provide a number of benefits for entrepreneurs. Above all, the Standard Audit File is intended to speed up the correct confirmation of settlements between the taxpayer and the office, in order to reduce business costs. In most cases, when there is no suspicion of unfair practices against the trader, no additional tax inspection will be necessary. In addition, for companies, SAF is to be a useful tool for monitoring finances, as part of the internal control.
What does the Standard Audit File consist of?
Available in the popular xml format, the Standard Audit File contains seven structures. Each of them has been assigned to a specific activity, so not all of them will be valid in a given company. The common elements of each structure are: a header enabling the identification of the company, a substantive section informing about financial flows and other economic activities and a control section allowing to verify the correctness of the information contained.
The Standard Audit File consists of the following parts: JPK_KR (accounting books) JPK_WB (bank statement), JPK_MAG (warehouse), JPK_VAT (VAT purchase and sales records), JPK_VA (VAT invoices), JPK_PKPIR (tax revenue and expense ledger) and JPK_EWP (revenue record).
Each file will contain, among other things, the identification number of the contractor, contact details of the contractor, the number of the proof of sale or purchase, the date of issue and the date of sale (purchase), if different from the proof of sale (purchase). For the smallest companies, the most important document is JPK-VAT, which is a record in a given month.
Exceptions and doubts
The Standard Audit File is not mandatory for all companies. The electronic document JPK_VAT does not have to be submitted, inter alia, by companies whose total sales in the previous year did not exceed PLN 200 thousand and companies selling services and goods which are exempt from VAT.
The confirmation of the correct sending of the SAF is the Official Receipt Confirmation of Acceptance (UPO), which can be submitted independently using a Trusted Profile or a secure electronic signature. If doubts arise after the submission of the document, there is an obligation to correct JPK_VAT.
