If an AEO status was valid until 1 May 2016, it shall remain valid until reassessment.
The reassessment of the AEO status is carried out by the Directors of the Tax Administration Chambers ("DIAS") in the course of so-called audit activities.
AEO and SAF-T
Recently, in the course of audited activities aimed at reassessing AEO certificates, tax authorities have been increasing the number of requests for data in the form of SAF-T for accounting books (JPK_KR), stock records (JPK_MAG) and VAT records (JPK_VAT), as well as sales invoices (JPK_FA).
The SAF-T data is intended to enable tax authorities to verify changes affecting taxpayers' activities in the area of managing customs records and the IT system.
The SAF-T is also an important element of the process of assessing the level of integration of the accounting system used with the records kept for customs purposes, as well as determining the possibility of carrying out cross-audits by comparing the information used with the data stored in the accounting system.
Risk of negative assessment
If the reassessment results in a negative decision, the existing AEO status could be revoked.
Therefore, both before and during the reassessment of the AEO status, a technical compliance audit of the SAF-T files and a substantive review of the data contained therein should be performed.