Poland: Tax audits, standard audit file | KPMG | GLOBAL

Poland: Tax audits, requirements for standard audit file

Poland: Tax audits, standard audit file

Taxpayers in Poland must transmit data pursuant to a request from the tax authorities in a unified format—the “standard audit file”— beginning 1 July 2016. To satisfy this new requirement, taxpayers may need to modify their accounting systems and revise their bookkeeping rules.


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The new format will allow the tax authorities to have easy access to accounting data of taxpayers who maintain accounting records using computer software. The new rules for transmitting data by means of the standard audit file will be mandatory for “large taxpayers.” Small and medium size businesses (in general, taxpayers that employ less than 250 workers) may elect to transmit their data by means of the standard audit file. The rules will apply to all business taxpayers beginning July 2018.


Read a November 2015 report [PDF 317 KB] prepared by the KPMG member firm in Poland: Standard audit file in Poland—significant changes with regard to communication of tax information from 1 July 2016

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