Poland introduce Standard Audit File requirement from 1 July 2016

29 April 2016

From 1 July 2016 Poland will introduce a standard audit file to use in VAT audits and inquiries for large enterprises. This standard file will be known as the SAF-T file with the new requirement also applying to non-resident companies. The new rules will be extended to Small and Medium Enterprises (SMEs) from 1 July 2018.