Katarzyna
Klimkiewicz-Deplano
Katarzyna is Managing Partner of Advicero, certified tax advisor since 2003. Katarzyna provides tax advice in Polish, English and German language.
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TRANSLATE THE STRUCTURE OF LOGIC
Reporting obligations
Each month until 25th day of the month the companies report VAT sales and purchases evidence.
Other SAF-T structures are reported on request of the tax authorities
PLEASE READ THE LOGICAL STRUCTURE
Standard Audit File for accounting books
Logical structure presenting Standard Audit File for accounting books Download PDF
Standard Audit File for bank statements
Logical structure presenting Standard Audit File for bank statements Download PDF
Standard Audit File for warehouse turnover
Logical structure presenting Standard Audit File for warehouse turnover Download PDF
Standard Audit File for purchase and sale register
Logical structure presenting Standard Audit File for VAT purchase and sale register Download PDF
Standard Audit File for VAT invoices
Logical structure presenting Standard Audit File for VAT invoices Download PDF
STRUCTURE 1
Accounting records
INFORMATION FROM:
TRIAL BALANCE
ACCOUNTING JOURNAL
ENTRIES IN THE GENERAL LEDGER AND SUBLEDGER (DETAILED TO PARTICULAR POSTINGS)
Data should reflect the information presented so far in the systems used by the taxpayers, no need to create new codes, structures or descriptions of the data
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STRUCTURE 2
Bank statements
Separate Files for each bank account
DEtailed postings on the bank account including its final balance
Balance with the sign:
"+" interpreted as the funds on the account,
"-" interpreted as the liability towards the bank.
Similarly the amounts of the operation with the sign:
„+” as increase of funds on the bank account,
"+" as decrease of funds on the bank account.
At present only Accounts with IBAN number are subject to SAF-T reporting. Bank accounts in other standards will be available in the future
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STRUCTURE 3
Warehouses
SEPARATE FILE FOR EACH WAREHOUSE
iNFORMATION ON PARTICULAR WAREHOUSE MOVEMENTS INCLUDING:
GOODS RECEIVED
GOODS DISPATCHED
INTERNAL CONSUMPTION
NTERNAL TRANSFER
OTHER SECTIONS IN THE STRUCTURE ARE PLANNED.
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STRUCTURE 4
VAT Evidence
Monthly reporting
Encompassing:
Sale evidence including all the sale positions and purchases for which the taxpayer is obliged to report VAT due, including intracommunity purchase of goods,
purchase evidence including all purchases that are presented in the VAT return
Reflects the particular field of VAT return and contains information included in the evidence run for the purposes of a vat return
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STRUCTURE 5
VAT invoices
REFERS ONLY TO SALE INVOICES.
Subject to reporting:
Sale invoices
Correcting invoices
Prepayment invoices as well as
Other documents treated as invoices
Includes a number of non- obligatory fields
that may be obligatory depending on the values of other fields
DEFINING THE PERIOD RELEVANT FOR PRESENTING A GIVEN INVOICE
Structure does not have to match the VAT-7 return
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MORE
ABOUT SAF
SAF-T benefits
Effective implementing of SAF-T reporting may enable:
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minimization of the possibility of a tax audit;
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verification of the effectiveness of business processes;
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minimization of efforts connected with a potential tax audit;
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easier communication with the tax authorities;
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avoiding the risk of penalty of PLN 2,800 connected to the lack of presenting the relevant documents during a tax audit;
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avoiding imposing of the penalty based on the Polish Fiscal Penal Code on the persons responsible for the tax settlements of the company due to the potential claims of the tax authorities that the tax offence has been committed.
How to prepare for the SAF-T implementation?
New requirements will soon affect all taxpayers. The scope of preparation may encompass:
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selecting persons responsible for implementing SAF-T
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identifying and verification of the sources of data that needs to be presented to the tax authorities;
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implementing procedures connected with effective monitoring of the flow of invoices and other accounting documents;
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generating of the SAF-T and verifying its correctness;
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possible implementing of changes to the tax reporting systems
Your SAF
CHECK PERSONAL SCHEDULE
From 1 January 2018 you are obliged to submit sale and purchase VAT register in the form of SAF-T every month.
The obligation of submitting of the tax register of incomes and outcomes/incomes register/accounting books in the form of SAF-T on request of the tax authorities arises on 1 January 2018.
From 1 January 2017 you are obliged to submit sale and purchase VAT register in the form of SAF-T every month.
The obligation of submitting of the accounting books in the form of SAF-T on request of the tax authorities arises on 1 July 2018.
From 1 January 2017 you are obliged to submit sale and purchase VAT register in the form of SAF-T every month.
The obligation of submitting of the accounting books in the form of SAF-T on request of the tax authorities arises on 1 July 2018.
From 1 July 2016 you are obliged to submit sale and purchase VAT register in the form of SAF-T every month and accounting books in the form of SAF-T on request of the tax authorities.
