SAF update – there is no obligation to account for old invoices
According to the latest information on the obligation of companies to submit accounts in the form of the Standard Audit File, it should not include accounting for old invoices. This interpretation is used in connection with the fact that so far provision has been established regulating generation and submitting tax and financial data in the period before implementation of SAF deadlines for businesses. For many companies it has been quite a problematic issue. Among the answers to questions about the Standard Audit File on the Ministry of Finance website, there is a statement:
As a rule, the structure of SAF will not be used by the tax authorities to account for periods already settled. Companies may be requested to provide data relating to financial evidence (invoices) covered by the obligation of procurement.¹
It is worth reminding that there is very little time left to implement SAF solutions in companies. The obligation to provide monthly VAT records and probable inquiries from tax officials regarding file generation for large enterprises may be a reality as early as 1st July this year.
Not clear how to implement SAF in your company? You re warmly welcome to bookmark the Apollogic implementation offer tab! (PL)
- On 08/06/2016