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THE IMPLEMENTATION OF THE STANDARD AUDIT FILE TAX IN POLAND IN THE OPINION OF ACCOUNTANTS AND HEADS OF ECONOMIC UNITS
Abstract
The IT technology solution supporting VAT collection popularised by OECD known as the Standard Audit FileTax (SAF-T) raises many challenges for businesses bound to use it. The aim of the article is to interpret the conclusions drawn from the survey evaluation of SAF-T implementation in Poland conducted by accountants and heads of economic units. For the reasons presented in this article, SAF-T used in Poland (and probably in many other countries as well) currently may appear to be a transitional, not a permanent solution. The experience gained from the implementation of SAF-T could prove useful when performing other activities sealing the tax system.
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References12
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