As of July 1st, 2016, new provisions of the General Tax Regulations Act related to conducting tax audits shall enter into force. Find out more about the changes!

1. Standard Audit File
A New Dimension to Fiscal Audits

2. SAF | What is it?
As of July 1st, 2016, new provisions of the General Tax Regulations
Act related to conducting tax audits shall enter into force.
The Standard Audit File (SAF) shall constitute evidence during control
activities. It is a file of agreed logical structure in which taxpayers will
be obliged to present their tax registers and accounting documents
upon request of a tax authority.
The structure of SAF will be based on the current version
of the SAF-T (Standard Audit File for Tax) specification.

3. SAF | Who will be affected?
Since July 1st, 2016
the so-called large taxpayers
(over 250 employees or at least EUR 50 milion of turnover/
at least EUR 43 milion in assets)
Since July 1st, 2018
all taxpayers
Note!
The lack of documentation presented according to SAF may
result in fines arising from the Fiscal Criminal Code, the same
as in the case of a failure to present evidence in the paper form.

4. SAF | What data needs to be presented?
As far as the taxpayers who keep their accounting books
are concerned, the following data is required to be presented
in the form of SAF:
Accounting books1.
Bank account statements2.
Warehouses3.
VAT purchase and sales records4.
VAT invoices5.
Receipts (logical structures for this SAF will be presented
by the Ministry of Finance at a later date)6.

5. SAT | The scope of support
The offer of Grant Thornton concerning supporting clients in the process
of the standard file implementation consists of the following activities:
Identification of systems and databases.
Conducting an audit in order to identify differences concerning the data gathered by a taxpayer
against the requirements of SAF, in particular, identification of:
• areas which key data should be aggregated from
• areas that require a change of the data reporting policy
• the data that has not been reported to date and/or the records of which require changes in the
Company’s systems or databases
Data mapping into SAF lines.
Generating the Standard Audit File with the use of software provided by Grant Thornton.
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6. Małgorzata Samborska
Director of the Warsaw Office
Tax Advisor
T: +48 22 205 4930
M: +48 661 538 580
E: Malgorzata.Samborska@pl.gt.com
Contact
Dariusz Gałązka
Partner, Certified Auditor
Tax Advisory
T: +48 61 625 1317
M: +48 605 828 912
E: Dariusz.Galazka@pl.gt.com