Please be advised that each taxpayer running a business in Poland and keeping tax books, producing accounting evidence in electronic form is obliged to collect and transfer data in the form of the Standard Audit File structure, i.e. electronic structure.
One of the mandatory structures for collecting and submitting data at the request of tax authorities in electronic form, which are part of the Standard Audit File, is SAF-T_Invoice, containing information about issued sales invoices.
What is the SAF-T_Invoice structure?
SAF-T_Invoice applies only to sales invoices. According to the structure, entrepreneurs prepare a comprehensive statement of their sales together with documents confirming it. It is the most complex and extensive structure from Standard Audit File structures. It consists of several dozen fields to be completed, including many mandatory fields that must be completed by the taxpayers.
The obligation to generate SAF-T_Invoice applies only to those entrepreneurs who keep their accounting in electronic form. Even if invoices are issued in paper form, and only archived electronically, but the books are fully electronic, SAF-T_Invoice is already in force.
Following the SAF-T_Invoice requirements, the structure should contain information about all the items on the invoice. Thus, the tax authorities, when receiving an invoice in the SAF-T_Invoice structure, should be in possession of all the data included on the invoice. Therefore, if changes in the field of invoices are implemented, it is also necessary to adjust the SAF-T_Invoice structure.
SAF-T_Invoice and the obligatory submission of the SAF-T_Invoice structure
Contrary to the JPK_V7M structure, SAF-T_Invoice is not sent every month to the tax authorities. The structure of the SAF-T_Invoice sales invoices is submitted to the tax office only upon request.
When can the tax authorities request SAF-T_Invoice?
The tax authorities may request SAF-T_Invoice to be provided as part of verification activities, tax control, customs and tax audit or tax proceedings.
The tax authorities may request SAF-T_Invoice from the taxpayer, from the contractor, if he keeps tax books in electronic form.
How much time there is for delivering SAF-T_Invoice on demand?
If the tax authorities, during the tax proceedings, a tax audit or checking activities, request the taxpayer to provide one or more SAF-T file structures, including SAF-T_Invoice, a taxpayer will have at least 3 days to submit them. The exact date should be specified in the summons from the tax office.
In justified cases, for examples: a large amount of data, absence of the responsible person, a taxpayer may ask the tax authorities for an extension of this period. It may allow avoiding consequences in the event of non-delivery of the files within the prescribed period.
What is the risk of not submitting SAF on time or not at all?
- Ordinal penalty
If the given SAF-T structure, including SAF-T_Invoice, requested by the authorities is not made available within the prescribed period (specified in the correct summons), the taxpayer may be punished with an order fine of up to PLN 2 800.
- Other financial sanctions
The imposition of an order fine does not prevent the application of other sanctions in connection with the taxpayer’s failure to fulfil his obligations towards the tax authorities, to which he is obliged under the provisions of applicable law.
In certain cases, the authorities may apply the relevant regulations of the Penal Fiscal Code. They provide a fine for a fiscal offence consisting in preventing or obstructing the performance of official activities by representatives of tax authorities and in particular for failure to present tax books and accounting documents that are the basis for entries in these books.
In practice, the classification of an act as a fiscal offence may be determined by whether the obligation to provide data in the SAF-T format has been completely disregarded and no actions have been taken to provide it, or if this obligation has been evaded, or such actions have been taken, but have not been provided at the indicated date.
Worth to remember
The purpose of introducing the SAF-T_Invoice structure was to facilitate the inspection. In addition, it facilitates the possibility of checking tax documentation against source documents. The introduction of this structure undoubtedly improved the activities of tax authorities.
If in connection with the business activity conducted in Poland or the registration for VAT itself, you do not maintain the SAF-T_Invoice structure yet, as ASB, we will support your company in the implementation and preparation of this structure for the purpose of fulfilling the reporting obligation at the request of the tax authorities.
If you are interested, do not wait and contact us:
CEE VAT Compliance Director
VAT Compliance Manager