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01 June 2016

Poland's Ministry of Finance publishes details on Standard Audit File

Poland's Ministry of Finance recently published the final content (the so-called structure) of the long-awaited Standard Audit File (SAF). The SAF is now available on the Ministry's website. The SAF has been implemented as a result of an amendment to the Tax Code. The SAF will be required for large taxpayers (within the meaning of the Business Freedom Act) starting July 1 (at the tax authorities' request), and will be optional for medium and small enterprises from July 1, 2016 through June 30, 2018.

A Tax Alert prepared by Ernst & Young Poland, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-0948

Document ID: 2016-0948

 

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