Poland SAF-T: non VAT SAF-T reports

Standard Audit File-Tax (SAF-T) is a standard format for the exchange of accounting data. It is an Organisation for Economic Co-operation and Development (OECD) standard, which was adapted and implemented in Poland.

Tax authorities use these standards for tax audit. The standard specifies the accounting data to be exchanged along with the data structure. This contributes to a common understanding between the provider and recipient of the information. The standards also make it easier to perform internal controls as well as analyze and share data with others, such as with external auditors or between different accounting systems.

The Accounting Regulations enable accounting officers to submit accounting data in a given standard format. The change applies to accounting periods beginning on or after 1 January 2020. Prior to this time, reporting in the SAF-T format was voluntary. Submission in these standards is now mandatory.

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SAF-T reporting is applicable to accounting periods beginning on or after 1 July 2020. Prior to this time, Poland introduced the Standard Audit File for Tax (SAF-T) on 1 July 2016 for large tax payers. It became compulsory for all taxpayers on 1 January 2018. It is termed JPK (Jednolity Plik Kontrolny).

Companies who keep tax books and generate accounting documents in electronic form , transfer JPK structures at the request of tax authorities during tax proceedings, verification activities, tax control, and customs and tax control.

The current version of the SAF-T Financial in ONESOURCE Indirect Tax Compliance is limited to one module for monthly and/or quarterly submissions, including JPK_MAG (Warehouse). Submissions are provided in a specific XML format. The necessary master data is also included. Future versions of the SAF-T Financial will include source documents, such as JPK_FA (Accounting) and JPK_KR (VAT Invoices).

ONESOURCE Indirect Tax Compliance captures the data for the JPK_MAG module and performs validations as per the schema (XSD) designed by the tax authorities. Business validations are provided by ONESOURCE Indirect Tax Compliance if there are an mismatches in the captured data.

You can download the generated SAF-T JPK XML from ONESOURCE Indirect Tax Compliance. ONESOURCE Indirect Tax Compliance submits the generated SAF-T JPK XML to the tax authorities using the JPK 2.0 Client application.

It is strongly recommended to use the naming convention to ensure all necessary information is included in the file name. The file name should be JPK_MAG.

The purpose is to identify the data in the file, identify the recipient of the data, and to create a unique file name for each export. The maximum file size for an XML file is 60 MB.

JPK structures on demand are used in checking activities, tax proceedings or tax and customs, and tax audits. As part of these procedures, taxpayers provide tax books and accounting documents, which are not subject to corrections.

JPK on demand is not subject to correction. For this reason, the purpose of submitting JPK structures on demand is always referred to as "First submission" (always with the value 1).

ONESOURCE Indirect Tax Compliance supports SAF-T reporting and .XML submissions for Poland. The process for Poland SAF-T reporting and submission is as follows in ONESOURCE Indirect Tax Compliance:

The primary user or system administrator is authorized to perform necessary actions such as read, edit, and write). Each user may be authorized to read and download reports.

This section provides a walk through of the system, from entity creation to generating XML reports.

SAF-T was designed to capture data from several areas found in a typical business accounting system or commonly-held business data. Revenue bodies normally want all the elements in the schema to be delivered. ONESOURCE Indirect Tax Compliance captures the entire information, which is E-filed in the the SAF-T (Poland) format. The following modules must be imported into ONESOURCE Indirect Tax Compliance for generation of a complete SAF-T XML report:

The Digital Reporting Entity Information table, which is used to add general information for a company, is available under

Configuration > Digital Reporting Entity Information

. Use this table to add general information for a company, which forms header structure of the actual SAF-T report.

The Digital Reporting Entity Information is a manual entry table. You need to enter the general and statutory information about the company, which includes:

ONESOURCE Indirect Tax Compliance includes the import types necessary to support various SAF-T modules.

For each import type, you should create individual import specifications using the Athena Import Wizard.

Open the New Import screen (

Transactions

> Import Details), then select the appropriate parameters for an import based on the type of data being imported. If the import is for suppliers, select

DTR-Suppliers

as import type the select the respective allocation and import specifications. For a Journal Entries data import, you can continue to use the existing Transactions import type.

For the import types and the existing General Ledger Transactions, the final status is Import Successful. A Journal Entries data import will have a final status of Upload Successful if there is a return associated with it.

In ONESOURCE Indirect Tax Compliance, import warnings and errors display as per the jurisdiction. The import details provide the import source file status. Any errors or warnings appear under the appropriate column.

ONESOURCE Indirect Tax Compliance triggers warnings if the imported data has inconsistencies, such as missing mandatory data or incorrect data formats.

After clicking the hyperlink, the import DTR Warnings displays. The graphic below shows a detailed list of errors. Other details, such as the file name, import date, import specification and allocation specification are included at the top of the screen.

Mappings for DTR are no different from the regular mappings completed for other reports. The mappings required for DTR are shown below:

To access the Entity Map, select

Configuration > Mappings > Entity Map

.

To access the Transaction Type Map, select

Configuration > Mappings > Transaction Type Map

.

To access the Tax Code Map, select

Configuration > Mappings > Tax Code Map

.

The View Transactions screen lets you view the default columns for each type of import. To select the other columns that can be viewed, use the Transactional Fields screen under

Configuration

.

All of the mandatory fields as per the fields requisitions table are viewable by default on the Transactional Fields screen. You can make changes, as required.

For DTR import types, the edits, defer and add options are not available.

The following reports, which facilitate final review and data submission to the tax authorities, are available for each module by clicking

Reports > Digital Tax Reporting

:

Individual reports are displayed using FlexMonster view. FlexMonster is a reporting tool for displaying data, creating and analysing reports based on the data and displaying data for SAF-T. The following graphic shows the JPK-MAG (Warehouse) report in FlexMonster:

For the combined report, which includes all of the sections, the option is to show the data in the XML output. Select the

Combined SAF-T report

then select the

xml

option to validate and download the xml along with any validations shown on the Output screen.

Validations are shown in the

Business Validations

column on the Output screen. Clicking the hyperlinked number displays the Validations screen, which includes a detailed view of the list of all validations. You can export the validations into an Excel spreadsheet as well.