Poland: Implementing standard tax audit file, schedule | KPMG | GLOBAL

Poland: Implementing standard tax audit file, schedule

Poland: Implementing standard tax audit file, schedule

Poland’s Ministry of Finance published a statement concerning implementation of and schedule for the “standard audit file.” A provision of the tax law in Poland requiring that a standard audit file be implemented was enacted in 2015, and is effective 1 July 2016.


Related content

Among the provisions are items concerning a computerized strategy for tax audit support. The solutions are intended to deliver to the tax authorities those tools needed to analyze the probability of tax violations, with the ultimate goal of improving the collection of tax. It is anticipated that electronic review of taxpayer returns and records will increase the effectiveness and efficiency of tax audits.


Read a March 2016 report [PDF 330 KB] prepared by the KPMG member firm in Poland: Standard Audit File 

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