30 November 2017
From 1 January 2018, the mandatory requirement to submit Standard Audit Files (SAF-T) in Poland will be extended to include all companies.
This requirement has been a mandatory requirement for large enterprises since July 2016 and was introduced in an effort to prevent VAT fraud.
SAF-T is a way for the tax authorities to exchange VAT data with businesses in a more secure, accurate and efficient way. These files are already in use in several other EU countries including Portugal, Austria, Luxembourg, France and Lithuania.