New legal requirements
With effect from 1 July 2016, the new provisions of the tax law on the conduct of tax audits came into 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 some or all accounting books and accounting documents at the request of the tax authority.
The new obligation applies to large enterprises (from 250 employees and annual turnover of at least EUR 50 million). For smaller companies, this requirement will apply from 1st July 2018. In the case of failure to submit the documentation in compliance with the JPK, the provisions of the Fiscal Penal Code shall apply, just as in the case of failure to submit documents in paper form. The new rules are a challenge for the financial departments and IT teams, which must ensure appropriate changes in corporate IT systems.
The structure of the JPK will be based on the current version of the specification of the SAF-T (Standard Audit File for Tax). On 9th March 2016, the Tax Inspection Department of the Ministry of Finance published a model JPK structure after changes arising from public consultation.
Standard Audit File in SAP – a product of SNP Poland
To enable companies adapting their IT system on time, SNP Poland has developed a solution with pre-built functions. The SNP Poland product Standard Audit File in SAP is being developed by SNP Poland since January of this year, subject to subsequent information from the Ministry of finance, specifying requirements for taxpayers. Our team of experts constantly monitor any new information, extending and adapting the product on an ongoing basis. Thanks to which, short after publication of final version templates of Standard Audit Files we are ready to support our customers.
Components of the package – SNP Standard Audit File in SAP:
- a set of pre-built functions along with the implementation methodology
- analysis of the scope of work necessary to meet the legal requirements in a given organization
- adaptation of the product to the specific needs of the organization
- JPK Transfer extension (secure e-transfer of standard audit files to the Polish Ministry of Finance)