SAF_VAT with tos application

SAF_VAT with tos application

The Ministry of Finanse, wanting to tighten the tax system, has introduced the Standard Audit File, which for some entities has been in force since 1 July 2016. The main purpose of introducing SAF is to shorten the time of tax inspection and improve its results.

Currently, the SAF consists of 7 structures:

  1. Account books SAF_KR
  2. Bank statement SAF_WB
  3. Warehouse SAF_MAG
  4. Records of the purchase and sale of VAT SAF_VAT
  5. The SAF-FA invoice
  6. Tax book of revenues and expenditures of SAF_PKPIR
  7. Record of income SAF_EWP

The Ministry of Finance plans to introduce further structures, including concerning fiscal receipts.

The only structure that taxpayers are obliged to submit monthly directly to the Ministry of Finance is SAF_VAT. SAF_VAT illustrates the data shown in the VAT registers, and consequently is consistent with the VAT declaration submitted to the tax office. The SAF_VAT file consists of electronic communication (only) for monthly periods until the 25th day of the month following the following month. It is worth remembering that the monthly dispatch of SAF_VAT also applies to taxpayers who settle on a quarterly basis.

The tos application is adapted to the new obligation that is imposed on users of applications that are active VAT payers.

Users using tos in the VAT registers module will find the option Export JPK_VAT. All you have to do is enter the month for which you want to generate data and click Download. The SAF_VAT file generated in this way should be saved on the computer disk and then it can be sent to the Ministry of Finance via the Client JPK 2.0 application provided by the Ministry.



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