Poland - Introduction of the Standard Audit File for Tax (SAF-T)
- K. Bronżewska
- European Taxation, 2016 (Volume 56), No 12
- 9 November 2016
In this note, the author discusses Poland’s adoption of the OECD’s Standard Audit File for Tax, which is intended to provide tax authorities with access to relevant electronic data in an easily readable format to allow for tax inspections that are more efficient and effective.