New standard audit file rules for value added tax (VAT) purposes combine the current rules relating to the VAT return with the VAT register requirements, and will apply for large enterprises beginning April 2020 and for other entities beginning July 2020.
Under the new VAT standard audit file rules, the scope of data to be reported has been expanded. For instance, there will be requirements to report information such as data about special sales documents, about special goods or services sold, if there were special sales procedures (including electronic or distance sales), about special purchase documents, and about special purchase procedures.
Other changes concern country codes (addresses of contractors and suppliers will no longer be required).
Taxpayers affected by the new standard audit file rules need to consider preparing their financial systems now so as to be ready when the new rules are effective.
Read a December 2019 report [PDF 237 KB] prepared by the KPMG member firm in Poland
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