Electronic audit files

Audit files must be produced in electronic formats for both auditors and governments. The data set includes this information:
  • Company
  • GL accounts
  • Customers
  • Vendors
  • Tax codes
  • Document totals
  • Journals
  • Vouchers
  • Voucher lines
  • Sales invoices
  • Purchase invoices
  • Payments
  • Inventory items
  • Inventory movements

Poland specifics

There are seven files that make up the Polish Standard Audit file set, referred to as 'Jednolity Plik Kontolny' (JPK). The files are required in order for auditors to perform compliance and substantive tests on the data making up the accounting records, and for submission to the tax authority. For the six files, excluding VAT, the submissions are not required to be submitted automatically, but are on a request basis, when the data for a month would be requested. VAT files are required to be submitted separately, and are required automatically.

The scope includes these files:

  • Accounting records
  • Stock movements
  • Invoices (sales)

How Infor meets this requirement

SyteLine sends a set of BODs to LSP that provide the data required for auditing. These three files, which are used for electronic auditing, can then be generated in LSP:

  • JPK_FA – VAT invoices
  • JPK_KR – Accounting records
  • JPK_MAG – Stock turnover

These files are not submitted automatically, but are submitted on request, for example when the data for a month is requested.

JPK_VAT (V7M or VDEK) is addressed under a different requirement. See VAT declaration.

Application Setup or Actions
ION Desk The planning worksheet lists the BODs and document flow needed for Electronic Audit Files. Use this information with the integration guide to set up the flow.
ERP To get initial master data into LSP, run the Replication Document Manual Request Utility in SyteLine to send the BODs used in the flow.

Additional BODs will be sent as transactions occur and master data is updated.
LSP In the Statutory Auditing subscription for the accounting entity, select Settings and specify the Tax Rate Translation Mapping maintenance option. Assign each SyteLine tax code to its corresponding LSP tax rate. See the Infor Localization Services Plattform User Guide.

After everything is set up and the BODs have been sent to LSP, an LSP user can generate the electronic message files in that application, and then send them to the tax authority. See the information about JPK Reporting in the Infor Localization Services Platform User Guide.