Poland publishes standard audit file for tax purposes

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A draft standard tax audit file rules of amendments to the Tax Ordinance Act has been published on 23rd May 2017. According to the standard tax audit file rules taxpayers-lawful entities, authoritative units, and people who directing benefits of the business activities might transmit their banking data to the tax administration electronically. Those data exchange might be performed daily, before the finish of the following day taking after the day being referred to. Though, the new regulation are not applicable for micro entities and public segment entities so the amendment will initiate a new requirement for large, medium and small entities. It will be recommended that these measures might effective 1st September 2017.

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