The Ministry of Finance on 23 December 2015 announced draft guidelines of the structure and format of electronic tax records and accounting documents that will constitute the “standard” tax audit file.
These draft guidelines describe the scope and data format that the tax authorities can request from large companies, effective 1 July 2016.
Read a January 2016 report [PDF 309 KB] prepared by the KPMG member firm in Poland: Tax Alert (January 2016)
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