Poland: Guidelines, FAQs on “standard audit file” and tax examinations

Poland: “Standard audit file” and tax examinations

The Ministry of Finance in March 2016 published final guidelines and a list of “frequently asked questions” (FAQs) concerning the implementation of the “standard audit file”—a process that the tax authorities will follow in conducting tax audits—regarding electronic versions of tax books and accounting documents.

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According to the FAQs, the standard audit file process will apply from 1 July 2016. Taxpayers thus must report tax data in the standard audit file format from 1 July 2016.

The Ministry of Finance presented a sample of tests that will be conducted during the course of a tax audits, with application of the standard audit file process. The sample tests will aim to verify the completeness of accounting books and tax returns, and will examine for consecutive numbering, gaps in records and duplicate records, and connections between income and expenses.

 

Read a March 2016 report [PDF 341 KB] prepared by the KPMG member firm in Poland: Tax Alert

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