Overview

On the 1st of July 2016, new legal acts on making the tax data available to the tax authorities came into effect. Based on the Art. 193a of Tax Ordinance, the taxpayers who keep tax records using IT software are obliged to make the data available in the form of an electronic report in the case of:
  • The request of tax control authorities
  • The tax/fiscal audit contro
  • The tax proceedings
  • The verification activitiesl

The report takes the shape of Standard Audit File for Tax, i.e. an electronic file structured according to the guidelines set by the Ministry of Finance.

The legal duties take effect on various dates for various taxpayer groups (following the definitions in Chapter 7 of the Freedom of Business Activity Act), as listed below.

Since the 1st of July 2016, SAF-T is obligatory for the ‘large taxpayers’ that:
  • Employ at least 250 employees
  • Or have a yearly turnover of at least € 50 million or their total assets exceed € 43 million.
Since the 1st of January 2017, SAF-T VAT reports are obligatory for medium-size taxpayers that:
  • Employ fewer than 250 employees
  • Or have a yearly turnover of maximum € 50 million or their total assets do not exceed € 43 million,
As well as for small taxpayers that:
  • Employ fewer than 50 employees
  • Or have a yearly turnover of maximum € 10 million or their total assets do not exceed € 2 million.

Full SAF-T reporting for small and medium-size taxpayers is required as of the 1st of July 2018.

Since the 1st of January 2018, SAF-T VAT reports are obligatory for micro-taxpayers that:
  • Employ fewer than 10 employees
  • Or have a yearly turnover of maximum € 2 million or their total assets do not exceed € 2 million.

Full SAF-T reporting is for them required as of the 1st of July 2018.

The SAF sessions in Infor LN allows the user to:
  • Configure Infor LN to store data needed for SAF-T correctly
  • Upload the data into SAF-T sessions
  • Verify and modify the uploaded data
  • Export data into SAF-T XML files
  • Store exported data history

The XML encrypting and submitting are out of scope.

Ministry of Finance has made SAF-T logic structure files available, where the type and scope of data is to be provided (broadly understood control of accounting books and tax registers), are defined:
  • Accounting books
  • Bank statements
  • Warehouse registers
  • VAT sales and purchase registers
  • VAT invoices
Detailed user manuals provide descriptions of how to handle the functionality:
  1. “SAF-T_Guidelines_ERPLN”
  2. “SAF-T_Parameters_ERPLN_10.6”
  3. “SAF-T_Generating_XML’s_ERPLN_10.6