WHAT IS SAF-T(JPK) ?
SAF-T is a XML file type which standards were described by Organization for Economic Co-operation and Development (OECD) for providing the tax data transfer correctly between tax authority and enterprises.
Lots of EU countries are registered on SAF-T and more will be planning to be registered. Poland is the fifth county used SAF-T.
SAF-T PL which has been used by large entrepreneurs since July, 2016 is mandatory for small and medium entrepreneurs and micro entrepreneurs after July, 2018.
Influence entities registered for VAT purposes in Poland is also in SAF-T PL scope, even if their operations do not constitute a fixed place of business.
SAF-T PL (JPK) includes following information;
- General Ledger
- VAT Evidence (monthly basis reporting)
- VAT Invoices
- Bank Statement
XML file is created in accordance with SAF-T PL standards. Created file is signed and sent to tax authority’s system.
VAT records must be reported monthly and until the 25th of following month. Accounting books, warehouse, bank statement and invoices can be reported without any time-bound.
Not providing required data in accordance with SAF-T PL format and/or reporting wrong data can cause penalties. Not providing required data in accordance with SAF-T PL format can cause up to PLN 3m (around 700.000 EUR) and reporting wrong data can cause up to PLN 6m (around 1.400.000 EUR).
NETLE SAF-T (JPK) SOLUTION
With Netle Yazılım –Global e-Transformation infrastructure, documents and standard audit files which are congruent with SAF-T requirements and legal mandatories can be prepared. Netle SAF-T solution which is created with electronic management tools or user interface by the scope of specific rules creates documents automatically according to public institution. Netle SAF-T solution completes the legal signing process of documents (if necessary) and archives them within the boundaries of the European Union according to customer requirements.
Throughout the entire process, the Netle Tick Tock System (NTTS) support platform provides 24/7 support for questions / problems.