Standard Audit File – a new dimension to fiscal audits


As of July 1st, 2016, new provisions of the General Tax Regulations Act related to conducting tax audits shall enter into force.  The Standard Audit File (SAF) shall constitute evidence during control activities.

It is a file of agreed logical structure in which taxpayers will be obliged to present their tax registers and accounting documents upon request of a tax authority. The structure of SAF will be based on the current version of the SAF-T (Standard Audit File for Tax) specification.

The document below presents key facts regarding SAF – if you have any questions, do not hesitate to contact our experts.