Electronic signature qualified for SAF-T
The Ministry of Finance, in order to seal the Polish tax system, introduced the so-called Standard Audit File for Tax (SAF-T). Entrepreneurs often ask themselves basic questions: what is the purpose of introducing this type of solution and the structure of the SAF-T, and who is obliged to provide it and since when? We will try to explain this below, also taking into account the tool that is the electronic signature, so often used during work.
What is SAF-T?
This file was introduced by Article 193a of the Tax Ordinance and has been in force for some entities since 1 July 2016. The SAF-T is therefore to be understood as books and accounting documents kept by means of computer programs in an appropriate format, transmitted at the request of the tax authority. However, until the tax office asks the taxpayer to submit data in the form of the Standard Audit File for Tax, the taxpayer should generate and store it.
Why was the Standard Audit File for Tax introduced?
As explained by the Ministry of Finance, the purpose of introducing the Standard Audit File for Tax is to enable taxpayers to provide information to the tax authorities in an electronic form which allows to shorten the time of performed activities, reduce their burden and consequently reduce their costs.
Nevertheless, the most important objective for which the Standard Audit File for Tax was introduced is to reduce the time of tax audits and improve their results. This system will allow officials to easily locate so-called dummy invoices.
In undoubted cases, this form of providing information will make it possible to waive the control, as the SAF-T includes not only the settlement of the tax on goods and services, but also other taxes and the broadly understood verification of books of account and tax records.
Standard Audit File for Tax – what are the benefits?
The introduction of the Standard Audit File for Tax brings benefits both to the tax authority and to taxpayers themselves:
- moving away from paper-based printouts
- accessing data in a format that allows for quick analysis
- facilitation for auditors (both internal and external)
- faster (than before) tax audit.
Data in the form of this form can be transmitted to the tax office on-line, but must be signed with a qualified electronic signature that will guarantee the security of the files and protect against any changes. The electronic signature solution for SAF-T makes everyday work easier. Standard Audit File for Tax and electronic signature for SAF-T – click on the links below to learn more.
Additional information is also available here
Check the electronic signature