Significant changes on communication of tax information and accounting data in Poland from 1 July 2016

The changes concern the new format of accounting data – Standard Audit File (SAF), that would need to be transmitted on request of tax authorities. According to the information published by Polish Ministry of Finance, the obligation to provide SAF will concern not only Polish companies, but also foreign tax payers that have limited tax obligation – for example are only registered for VAT purposes in Poland.