SAF-T Update: major changes in electronic audit structure!

Alterations to the structure of SAF-T are coming into force as of 1 January 2017. Large companies, which have been obliged to submit the SAF since July 2016, will not need to account for those alterations in the adjustment for the current year. It is not until the next year that reports will have to be submitted now in the new form. The modified structure of the SAF-T will not change anything for small and medium-sized businesses. Those subject to the SAF-T requirement from 1^st January 2017 will employ the new mode of  accounting from the very beginning in a new form of the SAF-T file.

Changes in the structure of the document structures include VAT SAF-T and PKP&R SAF. In the area of ​​VAT SAF-T as many as 4 new fields have appeared. Because of their addition, some other items have also moved on the list, thus changing the numeration. A few fields have only been given new names, simultaneously covering the same portion of information. Some of the items of information, previously mandatory, have become optional. This is due to, among other things, a specific character of settlements of international companies with the Polish Tax Office.

Two of the four new fields are not only new to the electronic version of SAF-T submission  but are also new to the paper option of  VAT-7. Those are K_39 and K_50. Thy were first introduced to the analogue version in August 2016. The remaining two fields are related to information covering the date of purchase (issue of purchase document) and the counterparty’s number (NIP). They are only new in the electronic version of SAF submission while in other forms the data had been obligatory earlier.

What do these changes mean for the average company manager? They must make sure that the solutions provider keeps up with what is new in the legal system – both in terms of settlements and software.

At Apollogic we keep pace with all changes! Our solution is dynamic. Check out our SAF-T application!