Standard audit file (SAF) for Poland

Users in legal entities in Poland can generate a Standard Audit File for Tax (SAF-T) in XML format. This topic provides information about the formats for Poland.

Users in legal entities in Poland can generate a Standard Audit File for Tax (SAF-T) in XML format. This document provides information about the formats for Poland. This document refers to functionality that has not yet been released.

Set up the Standard Audit File for Tax for Poland

To specify an Electronic reporting (ER) format for each SAF-T scheme, click General ledger > Ledger setup > General ledger parameters, and then, on the Standard Audit File for Taxes (SAF-T) tab, set up a specific format for each of the following schemes:

  • SAF Accounting books
  • SAF Bank statements
  • SAF Inventory
  • SAF VAT sale and purchase registers
  • SAF VAT invoices

Each ER format should be predefined and can be updated in ER.

Generate a SAF Accounting books file

To generate a SAF Accounting books file, click General ledger > Inquiries and reports > Standard Audit File for Tax (SAF-T) > SAF Accounting books, and set the following parameters.

Parameter Description
From date Specify the first date to export reporting data for.
To date Specify the last date to export reporting data for.
Authority identification Specify the identifier of the tax authority to use in the export file.
Posting layer Select the posting layer to consider transactions from. This parameter affects only the ZOiS? part of the export file.
Should opening balance be shown by turnover If this parameter is selected, opening transactions affect accumulated turnover. This parameter affects only the ZOiS export file part.
Separate balance This parameter can be considered for main accounts where the corresponding parameter is marked. This parameter affects only the ZOiS export file part.
Closing transactions If this parameter is selected, closing transactions will be included in the data that is exported. This parameter affects only the ZOiS? export file part.

You can specify additional selection parameters by using Filter functionality on the Records to include tab.

Generate a SAF Bank statement file

To generate a SAF Bank statement file, click General ledger > Inquiries and reports > Standard Audit File for Tax (SAF-T) > SAF Bank statement, and set the following parameters.

Parameter Description
From date Specify the first date to export reporting data for.
To date Specify the last date to export reporting data for.
Authority identification In the list, select the identifier of the tax authority to use in the export file.
Bank account Specify the bank account to export transactions for.

Generate a SAF Inventory file

To generate a SAF Inventory file, click General ledger > Inquiries and reports > Standard Audit File for Tax (SAF-T) > SAF Inventory, and set the following parameters.

Parameter Description
From date Specify the first date to export reporting data for.
To date Specify the last date to export reporting data for.
Authority identification In the list, select the identifier of the tax authority to use in the export file.
Warehouse Specify the warehouse to export transactions for.

Generate a SAF VAT sales and purchase register

Before you can generate a SAF value-added tax (VAT) sales and purchase register, you must complete the following additional setup:

  • Set up sales tax authorities.
  • Set up sales tax codes for VAT reporting.
  • Set up sales tax codes.
  • Configure the ER model, and format for the report.

For more information about the setup of VAT statements, see (EU) VAT reporting.

Set up sales tax authorities

For general information about how to set up a sales tax authority, see Set up sales tax authorities (Task guide). To generate a SAF VAT sales and purchase register in the required format for the appropriate tax authority, you must set up the report layout for sales tax authorities. On the Sales tax authorities page (Tax > Indirect taxes > Sales tax > Sales tax authorities), set the Report layout field to Default. Select the same sales tax authority for the sales tax settlement period that will be used for the sales tax codes.

Set up sales tax codes and sales tax reporting codes

A reporting code is an integer value. Reporting codes should be numbered according to the company's rules. However, we recommend that you vary the codes by tax direction. For example, use a five-digit code, and set the codes for all outgoing transactions, which should be reflected in the first part of the VAT scheme, so that they are less than or equal to 19999. Set the codes for all incoming transactions, which should be reflected in the second part of the VAT scheme, so that they are more than or equal to 20000. In this way, you simplify the setup for reports and for data export that is based on tax transactions that are aggregated by reporting codes. Here is an example that shows how you can use sales tax reporting codes to generate a SAF VAT sales and purchase register. For this example, reporting codes are in the format ABBCC. This format consists of the following parts:

  • A - The transaction direction. The value is 1 for outgoing, 2 for incoming, 3 for corrections.
  • BB - The tax code. The numbering is sequential among all tax codes.
  • CC- The transaction type number within a tax code. See the following table.
Transaction type Transaction type number
Taxable Sales 01
Tax-free sales 02
Sales tax payable 03
Taxable sales credit note 04
Tax exempt sales credit note 05
Sales tax on sales credit note 06
Taxable purchases 07
Tax-free purchase 08
Sales tax receivable 09
Taxable import 10
Offset taxable import 11
Use tax 12
Offset use tax 13
Taxable purchase credit note 14
Tax exempt purchase credit note 15
Sales tax on purchase credit note 16
Taxable import credit note 17
Offset taxable import credit note 18

The following table shows the sales tax codes and sales tax reporting codes for this example.

Sales tax code

Sales tax reporting code

Description

Tag name in SAF-T VAT

Sign in SAF-T VAT

ExportCust

10101

Taxable sales

K_11

-

10102

Tax-free sale

K_11

-

10104

Taxable sales credit note

K_11

-

10105

Tax exempt sales credit note

K_11

-

Art100

10201

Taxable sales

K_12

-

10204

Taxable sales credit note

K_12

-

VAT22_23

10301

Taxable sales

K_19

-

10302

Tax-free sale

K_10

-

10303

Sales tax payable

K_20

-

10304

Taxable sales credit note

K_19

-

10306

Sales tax on sales credit note

K_20

-

VAT7_8

10401

Taxable sales

K_17

-

10402

Tax-free sale

K_10

-

10403

Sales tax payable

K_18

-

10404

Taxable sales credit note

K_17

-

10406

Sales tax on sales credit note

K_18

-

VAT5

10501

Taxable sales

K_15

-

10502

Tax-free sale

K_10

-

10503

Sales tax payable

K_16

-

10504

Taxable sales credit note

K_15

-

10506

Sales tax on sales credit note

K_16

-

VAT0

10601

Taxable sales

K_13

-

10602

Tax-free sale

K_10

-

10604

Taxable sales credit note

K_13

-

ART129

10701

Taxable sales

K_14

-

10702

Tax-free sale

K_14

-

10704

Taxable sales credit note

K_14

-

10705

Tax exempt sales credit note

K_14

-

IntraEUGoods

10801

Tax-free sale

K_21

-

10810

Taxable import

K_23

+

10812

Use tax

K_24

+

ExportOfGoods

10901

Tax-free sale

K_22

-

10905

Tax exempt sales credit note

K_22

-

ImportOfGoodsART33

20207

Taxable import

K_45

+

11010

Offset Taxable import

K_25

-

20209

Use tax

K_46

+

11012

Offset use tax

K_26

-

ImportOfServices

20207

Taxable import

K_45

+

11110

Offset Taxable import

K_27

-

20209

Use tax

K_46

+

11112

Offset use tax

K_28

-

ImportART28

20207

Taxable import

K_45

+

11210

Offset Taxable import

K_29

-

20209

Use tax

K_46

+

11212

Offset use tax

K_30

-

ReverseCharge

11301

Taxable sales

K_31

-

11302

Sales tax payable

K_35

-

11304

Taxable sales credit note

K_31

-

11306

Sales tax on sales credit note

K_35

-

FixedAssetPurch

20107

Taxable purchases

K_43

+

20109

Sales tax receivable

K_44

+

20115

Taxable purchase credit note

K_43

+

20116

Sales tax on purchase credit note

K_47

+

GoodServPurch

20207

Taxable purchases

K_45

+

20209

Sales tax receivable

K_46

+

20215

Taxable purchase credit note

K_45

+

20216

Sales tax on purchase credit note

K_48

+

CorrATR89b1

30101

Sales tax payable

K_49

+

30109

Sales tax receivable

K_49

+

CorrATR89b4

30201

Sales tax payable

K_50

+

30209

Sales tax receivable

K_50

+

Configure the ER model, and format for the report

To review or change the configuration for the SAF VAT sales and purchase register, on the Reporting configurations page, in the list of models, select the Standard Audit File (SAF-T) model. Then click Designer to review or change the model. To review or change the format for the SAF VAT sales and purchase register, on the Reporting configurations page, under Standard Audit File (SAF-T), select VAT Register (PL), and then click Designer. For more information about ER, see the following topics:

Initially, the configuration is an example of VAT Register based on Reporting codes described in table above. If you need to adopt the configuration to another set of reporting codes, you should derive the format of the configuration. To do so, select the format in the configuration's tree and click Create configuration in Main menu. Mark Derive from name:..., fill in Name and Description fields of a new format and click Create configuration button. Created format is a copy of the parent format. Select the created format and click Designer on the Main menu to open format designer and update format with your reporting codes. Format designer window is divided into two parts: the left side – is a format structure (in VAT register case it is a XML scheme); the right side – is a Data Model (data). Press Mapping button in the right side to see the Data model. The Data Model includes all the field for all the SAF-T reports. VAT register format is mapped mostly to the TaxTransaction node. Scroll down the tree to find and select it. All tax transactions are grouped into two groups: for tag SprzedazWiersz and for tag ZakupWiersz. And called $SalesList and $PurchaseList respectively. These are record lists calculated (filtered) by formulas. You can review and modify formula in formula redactor. To do so, select calculated field or record list (in this particular case) and click Edit in tree menu. Edit formulas for $SalesList and $PurchaseList according to your company's Reporting codes and save them. Formula designer window in the left side shows the Data model where you can select fields or record lists and in the right side all the functions which you may implement. (More information about Format designer - Formula designer in Electronic reporting). After Tax transactions were divided into two groups, inside each of both groups Tax transactions should be grouped for each tag according to your company's Reporting codes. Find calculated fields "list_K" under $SalesList and $PurchaseList and update their formulas with your Reporting codes using Formula Designer. After all "list_K"? nodes formulas were updated find and modify SalasCtrl and PurchCtrl under $SalesList and $PurchaseList respectively. These nodes are used for SprzedazCtrl and ZakupCtrl tags respectively. Basically, no other modifications in the format are needed. Save the format. Close it and complete the format using Change status > Complete button on the versions menu on Versions FastTab on Configurations.

Generate a SAF VAT sales and purchase register

To generate a SAF VAT sales and purchase register, click General ledger > Inquiries and reports > Standard Audit File for Tax (SAF-T) > SAF VAT sales and purchase register, and set the following parameters.

Parameter Description
From date Specify the first date to export reporting data for.
To date Specify that last date to export reporting data for.
Authority identification In the list, select the identifier of the tax authority to use in the export file.

You can specify additional selection parameters by using the Filter functionality on the Records to include tab.

Generate a SAF VAT invoices file

Before you can generate a SAF VAT invoices file, you must complete the following additional setup.

  • Set up sales tax authorities.
  • Sales tax codes for VAT reporting.
  • Set up sales tax codes.
  • Configure the ER model, and format for the report.

This setup resembles the additional setup that you completed for the SAF VAT sales and purchase register excepting Configure the ER model, and format for the report.

Configure the ER model, and format for the report

To review or change the configuration for the SAF VAT sales and purchase register, on the Reporting configurations page, in the list of models, select the Standard Audit File (SAF-T) model. Then click Designer to review or change the model. To review or change the format for the SAF VAT invoices, on the Reporting configurations page, under Standard Audit File (SAF-T), select VAT invoices (PL), and then click Designer. For more information about ER, see the following topics:

Initially, the configuration is an example of VAT Register based on Reporting codes described in table above. If you need to adopt the configuration to another set of reporting codes, you should derive the format of the configuration. To do so, select the format in the configuration's tree and click Create configuration in Main menu. Mark Derive from name:..., fill in Name and Description fields of a new format and click Create configuration button. Created format is a copy of the parent format. Select the created format and click Designer on the Main menu to open format designer and update format with your reporting codes. Format designer window is divided into two parts: the left side is a format structure (in VAT register case it is a XML scheme); the right side is a Data Model (data). Press Mapping button in the right side to see the Data model. The Data Model includes all the field for all the SAF-T reports. VAT invoices format includes several parts with different data sources. Data under tag Faktura is mapped mostly to the Model > SourceDocuments > $Invoices node. Scroll down the tree to find and select it. Find calculated fields list_P_ under $Invoices node and update their formulas with your Reporting codes using Formula Designer. The Formula designer window shows the data model where you can select fields or record lists and in the right side all the functions which you may implement. For more information about Format designer, see Formula designer in Electronic reporting. Values for tags under StawkiPodatku tag is constants. Select value node (String) for each of tag under StawkiPodatku tag and set up its value in Value field on Format tab on the right side of the Designer. Basically, no other modifications in the format are needed. Save the format. Close it and complete the format using Change status > Complete button on the versions menu on Versions FastTab on Configurations.

Generate a SAF VAT invoices

To generate a SAF VAT invoices file, click General ledger > Inquiries and reports > Standard Audit File for Tax (SAF-T) > SAF VAT invoices, and set the following parameters.

Parameter Description
From date Specify the first date to export reporting data for.
To date Specify the last date to export reporting data for.
Authority identification In the list, select the identifier of the tax authority to use in the export file.
Invoice ID From / To Specify a range of invoice IDs to limit the invoice that are selected for data export.

You can specify additional selection parameters by using the Filter functionality on the Records to include tab.

Using batch jobs for SAFT

Generating SAF-T reports for a long period such as month or a quarter can include a huge data and take a long time. For such cases, it is recommended to use batch jobs. Dialog page for every SAF-T report has a Run in the background tab. Open this tab to set up report's generation in batch mode. Select Batch processing check box. To learn more about batch processing see the Batch processing overview topic. To review batch jobs or find generated file open Organization administration > Electronic reporting > Electronic reporting jobs and find a line related to your job. Click Show log button on the Main menu. If nothing is shown it means that no messages were produced during the file generation. To see the file click Show files button on Main menu, find a file that you need and click Open on the Main menu to review or save the file.