Until June of this year, large companies in Poland must adapt their IT systems to generate tax and accounting data in the form of a JPK (Polish acronym for Standard Audit File). BCC offers support in the preparation and implementation of changes to the SAP system that will meet the new legal requirements.
On 1 July 2016, the new provisions of the tax law on the conduct of tax audits will come in to force. The Standard Audit File (also called Unified Control File) will constitute the document in control activities. It is a file with a set structure, in which the taxpayer will be required to submit tax ledgers and accounting documents at the request of the tax authority. The structure of the JPK will be based on the current version of the specification of the SAF-T (Standard Audit File for Tax). SAF-T is the schema of the data in XML format proposed by OECD in 2005 (revised in 2010). The new obligation that comes into force on July 2016, will apply to large taxpayers (from 250 employees and annual turnover of at least EUR 50 million). For smaller companies, this requirement will apply from 1 July 2018. Failure to submit the documentation in compliance with the JFK, the provisions of the Fiscal Penal Code shall apply, just as in the case of failure to submit documents in paper form.
Learn more about the Standard Audit File in SAP
To enable Polish companies adapt the system in time, BCC has prepared, and is developing the product – “Standard Audit File in SAP”