SAF-T in Poland – the number of tax audits using SAF-T is increasing
06/05/19
Recently, tax authorities have been increasing the number of requests to our clients for data in the form of SAF-T for accounting books (JPK_KR), stock records (JPK_MAG) and sales invoices (JPK_FA).
Detailed information
The number of JPK requests in Q1 2019 is more than 50% of requests in 2018. The SAF-T data are intended to enable tax authorities to verify effective tax settlements as well as readiness of taxpayers to report tax data in this form. The deadlines for submitting the reports often do not exceed 3 days.
Penalties and SAF-T
The basic sanction for not submitting data in the JPK format at the request of tax authorities may be the imposition of a fine on the basis of art. 262 of the Tax Code in the amount of up to PLN 2,800.
Further, failure to submit of data in SAF-T (JPK) format could be also classified as preventing a tax officer from performing his duties during the tax audit or hindering the tax audit penalized with a fine which generally ranges from PLN 225 and could reach PLN 21.6m
How we can help
Our support may include the implementation of Taxolite application, the functionalities of which are among others:
- creation and testing of JPK structures upon request (accounting books, bank statements, warehouse inventories, invoices),
- automation of VAT calculation and reporting (incl. SAF-T for VAT ),
- automation within other tax obligations (i.a. CIT)
The scope of our support may also include:
- SAF-T generation - both as a permanent service as well as ad hoc support in the course of the tax audit activities ,
- audit of SAF-T files - checking technical compatibility and substantive tests,
- support on analysis of data mapping from Client's IT system to SAF-T structures
- support on analysis by implementation of Client's solutions dedicated for SAF-T
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