Polish Tax Audit
Background
The Standard Audit File for Tax (SAF-T) is an XML-based protocol for the transmission of companies’ transactions to the tax authorities to enable efficient auditing of taxable transactions. SAF-T enables tax authorities to receive a complete listing of all taxable transactions (sales, purchases, stocks, invoices, and so on). The regime then allows the tax authorities to easily run their own analytical tests and tax calculations prior to audits.
Limitations
Standard Audit file TAX revenue and expenses (PKPIR) are not included.
Overview
The function 'Standard Audit File for Tax. Generate' (AAS380) is available to generate several reports required by Polish tax authorities.
Available fields in (AAS380):
| Fields | Description |
|---|---|
| Output file rep |
1 – Standard Audit File for recorded revenues (EWP) 2 – Standard Audit File for accounting records (KR) 3 – Standard Audit File for stock turnover (MAG) 4 – Standard Audit File for VAT sales and purchase (VAT) 5 – Standard Audit File for VAT invoices (FA) 6 – Standard Audit File for Tax Revenue and Expenses (PKPIR) 7 – Standard Audit File for Bank Statement (WB) 8 – Standard Audit File for VAT sales and purchase (V7M). |
| Correction |
Used for tagging to identify the XML output as Correction. When creating a correction report (Flag "Correction" = yes), check the comments in 'Taxation Reporting. Open Report Fields' (TXS035) and report field 943 to get the correct subsequent correction report number. |
| Accounting date from/to | Available only for EWP, KR, MAG, WB file. |
| Base country | Available only for EWP, KR, MAG, WB file. |
| Invoice date from/to | Available only for FA file to filter records from VAT run. |
| Accounting date from/to | Available only for FA file to filter records from VAT run. |
| VAT date from/to | Available only for FA file to filter records from VAT run. |
| Delivery date from/to | Available only for FA file to filter records from VAT run. |
| Warehouse | Available only for MAG file. |
| VAT run | Available only for VAT, FA, V7M file. |
| Bank account ID | Available only for WB file. |
The file name should be specified with file extension .xml, for example,PL_EWP2016.xml.
When you confirm the selections, a batch job is created with the requested XML file and saved in the MVXFILETRANSFER folder.
The tax authority audit data report is validated against schema:
- Schemat_JPK_EWP_v1-0.xsd
- Schemat_JPK_KR(1)_v1-0.xsd
- Schemat_JPK_MAG(1)_v1-0.xsd
- Schemat_JPK_VAT(1)_v1-0.xsd
- Faktury_VAT_-JPK_FA(3).xsd
- Schemat_JPK_WB(1)_v1-0.xsd
- Schemat_JPK_V7M(1)_v1-0_2.xsd.