The amended Tax Act became effective on 1 July 2016. According to the new rules, taxpayers are obligated to implement a Standard Audit File for Tax (SAF-T).

With the new control method, taxpayers are required to file all or part of tax ledgers and accounting evidence at the request of the tax authorities electronically in a standarised format using means of electronic communications or computer data carriers.

The new legislation obligates the VAT-registered taxpayers to keep computerised records of all data required to fill out tax returns and recapitulative statements. Taxpayers will be further obliged to transmit details of VAT records as a SAF-T without any additional request from the tax authorities. The data will have to be filed monthly by the 25th day of the next month.

SAF-T for large enterprises starting from 1 July 2016
The obligation to file documents in the SAF-T format as soon as 1 July 2016, both in the case of an inspection and with respect to the VAT records, will be imposed on enterprises classified as large.

Small and medium-sized enterprises will have to start filing VAT data in the SAF-T format as soon as 1 January 2017. The obligation will reach micro enterprises since the beginning of 2018.

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