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.

Related content

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

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal



KPMG's new digital platform

KPMG's new digital platform