What data will the single audit file contain?
Data to be submitted to the tax authorities in a single file will concern certain types of tax books and accounting evidence. The Ministry of Finance has prepared a set of reporting formats and data required (the so-called structure) in areas such as:
- accounting books JPK_KR
- bank statement JPK_WB
- warehouse (adoption from the outside, exit, internal expenditure, movements in the stock) JPK_MAG
- records of the purchase and sale of VAT JPK_VAT
- invoices (the invoices) JPK_FA
- tax revenue and expense ledger JPK_PKPIR
- records of revenue JPK_EWP
Data standards and formats of SAF-T also include details of receipts and reports from cash registers and records for the excise duty and currency exchange offices.
For example, in the case of stock turnover, single audit file should include data such as: the price of the goods, the unit of measurement, the value of the goods, the consignees of the goods, or invoice numbers. The accounting and financial program should ensure coverage of precisely the information that will require the tax authorities in SAF-T.
First, you need to establish when you will be required to send data (on request or automatically in case of VAT records). The calendar is as follows:
Large companies (with more than 250 workers and 50 million euro of turnover).
- From 1 July 2016 they transmit obligatorily at the request of the authorities data in the form of a single audit file.
- From 1 July 2016 compulsorily and without being requested, send reports from the VAT records and in accordance with the structure of single audit file.
Small and medium-sized enterprises (with fewer than 250 employees, including foreign companies)
- From 1 January 2017 compulsorily and without being so requested, they send monthly reports on VAT records (according to the established structure).
- By 30 June 2018, send, on a voluntary basis, at the request of the tax authorities, data in the form of single audit file.
- From 1 July 2018, mandatorily on request of the tax authorities send data in the form of single audit file.
Micro enterprise (less than 10 employees and EUR 2 million turnover)
- From 1 January 2018 compulsorily and without being so requested, send monthly reports on VAT records (according to the established structure).
- By 30 June 2018, send, on a voluntary basis, at the request of the tax authorities, data in the form of single audit file .
- From 1 July 2018, mandatorily send on request of the tax authorities data in the form of single audit file
Attention! If you want to determine precisely to which group of enterprises your business belongs to (large, small and medium, micro-enterprises), the exact definitions can be found in the Act on freedom of economic activity.
Source: Polish Ministry of Finance web site