As of 1 July 2016 all large enterprises in Poland are obliged to transfer Standard Audit File for Tax (SAF-T) to the Polish Ministry of Finance. Poland is yet another country which decided to adopt this regulation (other SAF-T adopters include Portugal, Luxembourg, France, Austria, Lithuania). The new law made Polish IT providers introduce certain system updates so as to allow their business clients to generate the tax books required by the Ministry of Finance. This data must be electronically transmitted to the tax authorities according to the clear-cut specification, what proved to be a challenge for numerous Polish entrepreneurs, since the majority of enterprise software does not offer such a possibility. Consequently, IT solutions, acting as the operator between ERP system and the tax authority, have appeared on the market.
Infinite JPK is one of the few solutions available on the market allowing entrepreneurs to transfer SAF-T to the tax authorities. How does it work? At the beginning, a system user chooses SAF-T to be sent and selects a qualified electronic signature to be used. The application encrypts the Standard Audit File for Tax in compliance with the specification provided by the Polish Ministry of Finance and then prepares the metadata (data about the file sent, encryption, file size, checksum). The metadata file is signed with the qualified electronic signature in the XAdeS-BES format and sent to the Polish Ministry of Finance. Once the metadata file is approved by the tax authorities, encrypted SAF-T is sent. Finally, a system user can download the official acknowledgement of receipt (UPO) in XML.
Use the trial version of the application: https://jpk.infinite.pl/registration to learn the nuts and bolts of the SAF-T transmission.
Standard Audit File for Tax (SAF-T) includes sensitive data regarding accounting books and revenue & expense ledger so data security is of key priority to companies. That is why, it is worth noting that the only data stored on the IT provider’s servers (i.e. Infinite) is the log of sent files (type of file sent, response received from the tax authorities, official acknowledgement of receipt), while all SAF-T files are archived on the taxpayer’s computer. What is more, encrypted SAF-T can be only deciphered by the tax authority.