NRA publishes results of public consultations on the draft order for SAF-T

A total of 338 opinions, suggestions, notes and recommendations from 49 individuals were received by the National Revenue Agency (NRA) during the public consultations on the draft order of the Executive Director, which will approve the format, procedure and manner of submitting the Standard Audit File for Tax Purposes (SAF-T).

The subject of the consultations were the annexes to the order published on the NRA website: XSD schema and sample XML file; description in tabular form of the elements in the sections and subsections of the file; instructions regarding the content of the file, reporting obligations for the various sections of the file (monthly, annually or upon request), as well as regarding the manner of reporting data and information that constitute banking secrecy within the meaning of the Credit Institutions Act, insurance secrecy within the meaning of the Insurance Code and health information within the meaning of the Health Act.

The proposals related to the elimination of inconsistencies in the file scheme, providing additional instructions on filling in its elements, etc., have been considered and, in their significant part, have been accepted and reflected in the relevant annexes to the order. The total number of accepted proposals is 116, partially accepted are 16, and rejected – 206.

The rejected proposals are not related to the draft documents published for public discussion. They mainly concern the regulatory framework that has entered into force – requests for changes to the current regulatory framework regulating the obligation to submit SAF-T, as well as the moment of occurrence of the initial obligation for enterprises to submit the file, the deadlines for submission, the scope of the information provided, etc.

All submitted opinions are summarized in the “Report on the proposals, opinions and objections received during public consultations on a draft order of the Executive Director, which will approve the structure, form, content and method of submitting SAF-T, which is published on the website of the revenue agency.

The Executive Director’s order is about to be issued, which will determine the form, procedure and method of submitting data and information with SAF-T.

Are you ready for SAF-T? Write to us if you are not!

Source: NRA

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