STANDARD AUDIT FILE: TESTING ONLY FOR PROFESSIONALS

The obligation to transfer VAT SAF by small and medium-sized enterprises may require a change in the daily activities of financial departments. In smaller companies, accounting is often done by hand, using commonly available tools. Implementation of a SAF supporting application always requires careful solution testing. Such tests may cover two areas: checking the quality of software connection with the Ministry server receiving reports, and validation of files generated by the program before each  dispatch of completed files.

As regards testing and implementation is worth noting that, at present, it is difficult to test the VAT software using the tool prepared by the Ministry. Shortly after the introduction of the obligation of SAF  dispatch, the Ministry allowed for testing the quality of the connection by  dispatch to the production environment. Such  files were to be completed, however, with sample company data, e.g., NIP number 111111111.  Presently, such  solution, although technically feasible, is not recommended by the Ministry. The only option made available is a tool for programmers, but using it requires technical skills.

Regarding validation of the XML file structure each time before monthly  dispatch, it is possible to use generally available applications to verify compliance of the file with an exemplary structure. It should be noted, however, that these tests are only possible at a later stage of preparing the report, when the XML file has already been created. One should also pay attention to the confidentiality of data – loading real files containing sensitive data to a program made available only in a browser is not a good practice.

The  Apollogic SAF application has a built-in functionality which validates the file at several stages. When files are generated from a SAP file, the XML file is created in accordance with the requirements of the Ministry. At the stage of dispatch, it is checked for compliance with the pattern which ensures the file reception by the gate of the tax authorities and properly read. For a solutions involving the loading of reports in the form of flat files, each field  is checked as early as at the stage of data entry – both completion of fields and data format. This is to prevent the entry of erroneous data, for example, numeric values ​​in the field reserved for date. Such an error will result in the rejection of the report by the receiving server.