Hungary Online Account System – FAQ

Question Answers on the Online Accounting Service Obligation to be Performed From July 1, 2018
1. By July 1, 2018, the itemized reporting of invoices (summary report) is terminated?
What programs do you have to complete online data provision?
3. The design determines the eligibility for electronic data provision as a requirement for a billing program. Does this mean that from July 1, 2018, should anyone change their billing program or transition to an upgraded version of it?
4. Who is covered by the billing obligation? Will VAT registrants also have to prepare for data delivery?
5. Are invoices with a minimum of HUF 100,000 for a resident taxpayer to be bundled with the billing program, or is it possible to transfer all the invoice data?
6. The invoice is only for VAT purposes. , but the XSD available on the onlineszamla.nav.gov.hu ​​website is more than that. Why?
7. Do you also need to provide data on non-domestic accounts?
8. Who is responsible for and who is the responsibility of an online account for the account details?
9. Do the billing program still have an adatexport function next to the data service?
10. To what extent is it necessary to examine whether the data delivery from the billing program has been implemented immediately?
11. In the case of invoices over the 100,000 HUF tax limit, manual billing is prohibited?
12. Do you need to be included in the bill to have it entered into the online system?
13. Will PTGSZLAH remain after 1 July 2018?
14. The invoice for sales to another Member State or a third country does not include any assigned sales tax. Do not you have to provide these information? Will the recapitulative statement remain?
15. If an invoice is issued for the Hungarian VAT number of a company in another Member State by charging the sales tax, will the data on the invoice be reported?
16. Do the data on a domestic transaction with a reverse charge be reported without a limit value? If so, can you complete the 7-8 pages of the VAT Declaration?
17. Is the recipient of the invoice obliged to verify that the issuer of the invoice has fulfilled its reporting obligation?
18. Do you need to press the button or do you need to perform the billing program automatically?
19. If the billing program does not send you online immediately, what penalty can the developer of the billing program expect?
20. In case the subscription period of the billing program expires, can the developer require the user to purchase the updates due to the data delivery feature?

1. By July 1, 2018, the itemized reporting of invoices (summary report) is terminated?
24/11/2017.
It is planned not to cease to exist, but only significantly changes in terms of issued and accepted accounts.

The tax rate for reporting data to be billed as an account issuer decreases from HUF 1 million to HUF 100,000. The scope of mandatory data is expanded, and from 1 July 2018, data on the invoice and invoice will be transferred to the CXXVII of 2007 on General Sales Tax. (hereinafter referred to as “VAT Act”) . In addition, the reporting is separated from the declaration and fulfilled as follows:

billing software, billing data will be transferred from the billing program immediately to the NAV in XML format via the Internet after the exhibition,
In the case of invoicing using the form (ie manual invoicing), the submission of the data must be done within 5 calendar days, in that the data of the invoice and the document covered by the invoice must be recorded on a web interface. In the case of a manual invoice, the deadline for submitting data is shortened if the bill contains a HUF 500,000 or more pass-on tax. In the latter case, the data supply must be completed on the day after the invoice is issued.
As invoice receivers , itemized data supply remains unchanged in connection with VAT returns and the right to deduct, the tax rate will be reduced to HUF 100,000 by 1 July 2018, but the data to be provided does not change. In order to perform the itemized data supply, the taxpayer can query the data of the invoices that he has issued to him from the NAV system, from the billing program to the NAV and the printed invoice based on the invoice data uploaded to the web interface.
What programs do you have to complete online data provision?
24/11/2017.
Available on the website of the Ministry of National Economy on the identification of the tax administration of the invoice and the receipt, as well as on the tax inspection of electronic invoices. (Hereinafter referred to as the “Draft”) of the NGM Decree (hereinafter referred to as “the Regulation” ), the requirements of the billing program must be such as to ensure that the invoice, electronically forwarded to the tax authorities. According to Article 2 (2) of the Regulation, a billing program includes the following: computer program, program function, program module, including online billing systems capable of issuing an invoice.

As a result, the computing program, the program function, the program module that is required to issue the invoice must fulfill the data supply. A taxpayer using a billing program is not exempt from the disclosure requirement, for example because the program he is using is foreign-funded.
3. The design determines the eligibility for electronic data provision as a requirement for a billing program. Does this mean that from July 1, 2018, should anyone change their billing program or transition to an upgraded version of it?
24/11/2017.
A taxpayer may use a non-data billing program until he or she is required to complete a data service, ie does not issue an invoice for another resident taxpayer with a tax amounting to or more than 100,000 HUF. The use of such a program by the NAV is not scheduled to penalize it. At the same time, the taxpayer using such a program also has an obligation to provide online account information when issuing the first account in which he transfers a minimum of 100,000 HUF to another resident taxpayer. You may incur fines if this obligation is not fulfilled or improperly fulfilled.

The reporting function of the billing program also required that taxpayers who decide to purchase a billing program should, when purchasing the program, consider whether they are able to provide the billing information online. This is due to the fact that, due to a change in the business situation or a reduction in the tax rate, a taxpayer may become an online account service provider who did not have a HUF 100,000 bill with a pass-through tax when the program was purchased.
4. Who is covered by the billing obligation? Will VAT registrants also have to prepare for data delivery?
24/11/2017.
The reporting obligation covers all domestic taxpayers registered in the country. Accordingly, VAT-registered persons must also provide data on their invoices with the tax payable to the other resident taxpayer with a minimum of HUF 100,000.
5. Are invoices with a minimum of HUF 100,000 for a resident taxpayer to be bundled with the billing program, or is it possible to transfer all the invoice data?
24/11/2017.
If a taxpayer only provides data on his accounts with a tax amounting to HUF 100 or more, the billing program must be able to detect the existence of the terms of the data provision for each invoice.

However, the taxpayer may also decide to disregard the tax threshold and – whether or not the invoice contains the tax due and the amount of the transferred tax – provides data for all his domestic taxpayers’ accounts. NAV also accepts voluntarily provided account data.
6. The invoice is only for VAT purposes. , but the XSD available on the onlineszamla.nav.gov.hu ​​website is more than that. Why?
24/11/2017.
According to the draft invoice program the invoice is at least VAT. according to the NAV and this taxpayer will have a legal obligation, but it is also possible to forward the above data.

The taxpayer may therefore decide that the data supply contains more than mandatory data streams as required by the law. This may be due, for example, to the fact that the file provided in the data service and sent to the NAV is also used for other purposes, such as an electronic account, at your own discretion.

The schema file describing the XML data file containing the account data (XSD) provides an opportunity for VAT TV. (for example, the taxpayer’s own decision or, for example, prescribed by the Act on Excise Duties).
7. Do you also need to provide data on non-domestic accounts?
24/11/2017.
The reporting obligation is independent of the geographical location of the invoice, it must be borne in mind that the taxpayer who is required to be invoiced must be a registered taxpayer within the country and that the bill contains at least HUF 100,000 for other domestic taxpayers. The reporting technique will be such that it will not cause any problems if the data is not sent from home.
8. Who is responsible for and who is the responsibility of an online account for the account details?
24/11/2017.
The reporting obligation to be fulfilled on the account data is the taxpayer (ie the supplier, service provider) who is obliged to issue the invoice even if the invoice is issued by his authorized representative by his / her mandate and representation. The VAT tv. (2) of Section 160 of the Banking Act, the debtor is jointly and severally liable for the fulfillment of statutory obligations related to the issue of the bill. (At the same time, technically, in this case, the billing program will have to fulfill the data supply without the need for manual intervention in the data reporting technique.)
9. Do the billing program still have an adatexport function next to the data service?
24/11/2017.
The adatexport function of the billing program serves to allow the taxpayer who is subject to control to transfer the full data content of the accounts to the revision in electronic form and manner that can be handled by the tax authorities. Accordingly, the data exportation concerns the data content of the taxpayer’s invoice generated by all the billing programs, not just the invoices to which the data are to be provided.

Thus, the billing program must have an adatexport function after 1 July 2018, even after the introduction of an online data provision obligation for an invoice containing at least HUF 100 000 for a tax invoiced with the other domestic taxpayer . The prerequisite for terminating this feature is that the online reporting obligation to be performed from the billing program covers all taxpayers’ accounts and their total data content.

The XSD of the data delivery from the billing program was designed to be suitable for data export. It is expected that this XSD will not be mandatory for data export, the taxpayer may decide to use this XSD for adatexport or set out in the Annex to the Regulation.
10. To what extent is it necessary to examine whether the data delivery from the billing program has been implemented immediately?
24/11/2017.
According to the Draft, the billing program must forward the invoice to the NAV. As a rule, the data must be delivered at the exhibition immediately. The draft also specifies when this invoice is issued when it is issued. It stipulates that the invoice is deemed to be issued at the time when the billing program closes the data of the invoice produced. According to the foregoing, the data supply (in principle) must be fulfilled at the time from which the data of the given serial number can not be overwritten from the date of the invoicing program, even if the data of that particular serial number is only rebooked with a document with a single invoice ( modifying, cancellation account).

Of course, instantaneousness is to be interpreted within the limits of reasonableness, such as when a taxpayer has set up his own business system so that at the same time the approval of hundreds of accounts and the closure of that data will be realized, immediate forwarding will also occur if the billing can take up to several hours.
11. In the case of invoices over the 100,000 HUF tax limit, manual billing is prohibited?
24/11/2017.
No such provision is expected, from July 1, 2018, a data supply must be made for a bill issued to all domestic taxpayers with a tax with a value of HUF 100,000 or more, regardless of how the invoice is made.

As stated in the answer to question 1, it is planned that when an invoice containing a tax with a minimum of HUF 100,000 for a taxpayer is issued using a form (such as a bill), the data is provided 5 within a calendar day, in such a way that the data is recorded on a web interface. However, if such an account contains an ex-tax amount of HUF 500 or more, then the data supply must be made on the day after the bill is issued. If the manual invoice is VAT tv. recording of a mandatory content content on the web interface is too burdensome for the taxpayer, it may be appropriate to switch to a billing program.
12. Do you need to be included in the bill to have it entered into the online system?
24/11/2017.
The billing program must provide data on the invoiced invoice, that is to say, an invoice that no longer provides for the possibility of indicating new data or deleting or overwriting any of its data, and accordingly, after providing the data, the data of the account with the supporting data supporting the data supply to the NAV may be supplemented.

It is desirable to retrieve the reply message sent by NAV on the fulfillment of the data supply retrievable.
13. Will PTGSZLAH remain after 1 July 2018?
24/11/2017.
On the PTGSZLAH form the data of the invoices issued instead of the receipt for the non-taxable person must be included. The online billing service is required to fulfill the invoices issued for the other domestic taxpayer and containing at least HUF 100 000 tax. There is no obstruction between the two types of data supply, the PTGSZLAH is not expected to be terminated.
14. The invoice for sales to another Member State or a third country does not include any assigned sales tax. Do not you have to provide these information? Will the recapitulative statement remain?
24/11/2017.
It is not obligatory to submit data on an account invoiced with an invoice for an exempt supply to another Member State or third country. The recapitulative statement obligation (Form A60) is not affected by the introduction of the online billing service obligation.
15. If an invoice is issued for the Hungarian VAT number of a company in another Member State by charging the sales tax, will the data on the invoice be reported?
24/11/2017.
Yes, if the current sales tax passed on the invoice exceeds or exceeds HUF 100 000, considering that a transaction between domestic taxpayers occurs in the case in question.
16. Do the data on a domestic transaction with a reverse charge be reported without a limit value? If so, can you complete the 7-8 pages of the VAT Declaration?
24/11/2017.
In the absence of a transposed tax, the reporting obligation does not cover VAT. Section 142 of the Companies Act. The introduction of an online billing service obligation does not therefore affect – VAT declarations 07-08. – Tax Declarations to be made for transactions involving certain cereals, oilseeds and steel products subject to reverse taxation.
17. Is the recipient of the invoice obliged to verify that the issuer of the invoice has fulfilled its reporting obligation?
24/11/2017.
The recipient of the invoice is expected to query the accounts of the accounts that the issuer of the invoice has provided data after June 30, 2018. The availability of account information provided by the account issuer can make it easier for the invoice recipient to prepare invoice data (summary report) to be executed in the VAT declarations and to know the invoicing partner’s online invoice service experience, its completeness or lack of conformity to assess the partner’s behavior and reliability may be suitable. In the light of this, it is expedient to know the account information provided by the account issuer after June 30, 2018,
18. Do you need to press the button or do you need to perform the billing program automatically?
24/11/2017.
Data must be automatically transmitted from the billing program without human intervention.
19. If the billing program does not send you online immediately, what penalty can the developer of the billing program expect?
24/11/2017.
The taxpayer’s sanction on the developer is set out in the CL. (1) of the Act on the Rights of the Child (hereinafter referred to as “Art.”). According to the aforementioned provision of Art., A violation of the obligation laid down in this Act, a law imposing a tax liability or other legislation based on the authorization of these laws may be imposed on the private individual for up to 200 thousand HUF and other taxpayers shall be liable to a fine of up to 500,000 forints. It is to be noted that pursuant to Article 229 of the Art. – effective July 1, 2018, the private individual taxpayer – due to the failure of the person concerned – pertaining to the failure to fulfill his reporting obligations (or late, incomplete, erroneous or unaddressed) forint

The fact that a taxpayer using a billing program is what and how to claim from the developer in the case of a given default, not a tax law but a civil law issue to be clarified by the contracting parties.
20. In case the subscription period of the billing program expires, can the developer require the user to purchase the updates due to the data delivery feature?
24/11/2017.
Legislation on taxation does not and are not expected to give the developer or vendor an update to the billing program. The question of whether a developer or a sales person may claim from the program user is a civil law issue to be clarified by the contracting parties.

posted under SAF-T, SII

Custom SAP Add-On Solution for SII



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SAP Solution for SAF-T

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Hungary Online Account System

The Online Account System

From 1 July 2018, it is obligatory to provide data on invoices for transactions between domestic taxpayers with VAT of at least 100 thousand HUF.

The data on the data of the invoices issued and the documents with a single invoice shall be submitted electronically from 1 July 2018, shortly after the exhibition. When billing with a billing program, the billing information is transmitted immediately from the billing program to the NAV without human intervention, via public internet, immediately after the invoice has been made.

For billing using a bill, such as a billing balloon, that is, manual billing, your account details must be recorded on a web interface. The reporting must be completed within 5 calendar days. This deadline is shortened when the bill contains a passphrase of HUF 500,000 or more. The details of the invoice containing the VAT amount of 500,000 HUF or more must be recorded on the web site after the day the bill is issued.

In principle, the disclosure obligation covers invoices for transactions between domestic taxpayers in which they have a VAT of 100,000 HUF or more.

The introduction of online data provision and the establishment of a data management system are aimed at further bleaching the economy by reducing tax evasion. This is complemented by the free online billing feature of NAV. With the development, large volumes of account traffic become visible and trackable to NAV, so it can be more effective for risk management and can increase revenue abruptly.

In the Online Account System

  • real-time data from NAVs will be sent from the invoiced accounts,
  • invoices issued can be inquired by account holders and account issuers,
  • large amounts of accounts are quickly available for effective risk analysis and control, which helps to detect tax evasion,
  • By automating data delivery, administrative burdens are reduced in billing program users,
  • the new system triggers the aggregated data service of bill issuers,

The solution is based on a complex IT system group that is capable

  • to receive, check and verify the sending of invoice data sent by the taxpayer via a system-system connection, the electronic standard message,
  • web interface to support the manual recording of account data,
  • with immediate access to account data to track economic activities and processes.

The Online Account helps NAV’s audit work, makes financial processes more transparent and broadens the scope of taxpayers.

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  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

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  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

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S4FN SAP SAF-T Solution for Hungary

According to recently adopted legislation in Hungary, as of 1 July 2018, the invoicing software of Hungarian taxpayers will be required to have a direct data connection with the Hungarian tax authority in order to report sales invoice data in real-time. This liability will apply to Hungarian business to business (B2B) invoices in which at least HUF100,000 (approx. €320) value added tax (VAT) is charged.

The requirement will also apply to entities that are only VAT registered in Hungary as well as to those whose invoicing function is managed abroad. Failure to meet the new obligation may result in a penalty up to HUF500,000 (approx. €1,700) per invoice.


 

According to the latest proposals, taxpayers will need to upload their draft invoice data first, wait for approval from the Tax Authority servers and then issue the invoice with the received verification ID noted. This approach would require a significant revision of the invoicing processes as compared to the simpler alternative scenario of post facto reporting of issued invoice data.

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SAP Solution for SAF-T

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  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

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  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

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SAP Add-on Solution for Norway

SAF-T Financial is a standard format used in the exchange of accounting data. SAF-T, or Standard Audit File-Tax, is the result of a joint development collaboration between the business community, the accounting sector and the Norwegian Tax Administration, based on a recommendation by the OECD. 

 

The Ministry of Finance is considering a proposal that the requirement of providing accounting data in this format should apply to any party with bookkeeping obligations as of 1 January 2017.


 

 

However, it is expected that this will remain a voluntary arrangement up until 1 January 2018.

Businesses with less than NOK 5 million in turnover, or fewer than 600 documents a year, are exempt from this requirement. However, if these businesses do have bookkeeping information electronically available, the requirement will apply to them.

 

 


Simplification

The introduction of the standard format will make it easier for those obliged to keep accounts to submit accounting records to public authorities when requested to do so. It will also be easier to perform internal audits, and analyze and share data with others, such as external auditors.

In the long run, the standard will make it easier to keep accounting records.

 

Our Solution

S4FN SAP SAF-T add-on supports Norway SAF-T format. It is ready to use with simple customization steps.

 

Please contact for more info. Check product brief.

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SAP Solution for SAF-T

  • Our add-on completely run inside SAP
  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

  • SAF-T for Poland
  • SAF-T for France
  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

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SAP SAF-T Add-on for France

A new tax law has set up new requirements in case of tax audit from 2014 onwards. Recent information from the French tax administration gives details on this new required FEC file.
The extent of the requirements depends on the form of the French entity.

 

S4FN has developed add-on for SAP complies with the rules of FEC.

Please contact for the product.

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SAP Solution for SAF-T

  • Our add-on completely run inside SAP
  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

  • SAF-T for Poland
  • SAF-T for France
  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

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S4FN Custom SAP Solution for SAF-T

 

As OECD has published SAF-T recommended standard implementation for VAT many countries has published regulation for SAF-T. S4FN has developed a standard SAF-T solution along with the customizable solution for country based implementations.


S4FN SAF-T Solution runs on SAP ECC, compatible with regulations covers extraction of data and creation of XML structure. All transactions accessed via custom menu activated with S4FN SAF-T solution. Custom authorization objects according to SAP standards enable authorization management.

 

Major Features


Our add-on completely run inside SAP

Compatibility, integrate with PI/BizTalk
Standard SAP Authorization
All Developments under a package
You can use our custom connector for outbound tasks.
Globally registered namespace /S4FN/
Own customization tables,
Own transaction codes and menus
Installation just required importing transport files

Implementation 2-3 Weeks

 

posted under SAF-T

SAP Solution for SAF-T

  • Our add-on completely run inside SAP
  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

  • SAF-T for Poland
  • SAF-T for France
  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

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Lithuania SAF-T Compulsory Oct 2016

From 1 October 2016, Lithuania launches a new portal (i.MAS) for the compulsory submission of SAF-T reporting for VAT registered businesses.

 

Standard Audit Files for Tax (SAF-T) is a data protocol for the efficient transfer of taxable transaction data between taxpayers and the tax authorities. It was developed by the OECD and has now been rolled out in six EU states.

 

 

 

 

The new Lithuania portal will accept obligatorily.

SAF-T filings for:

1) Sales and Purchase Invoice Data; 2) Accounting Data. Invoice Data is compulsory from 1 October 2016. Accounting Data will only be required from January 2017.

 

There are five such ‘structures’ within the OECD’s original schema.

RULES FOR PROCESSING AND REPORTING OF DATA IN THE REGISTERS OF VALUE ADDED TAX INVOICES

 

1. The Rules for Processing and Reporting of Data in the Registers of Value Added Tax Invoices (hereinafter referred to as the “Rules”) shall set forth the requirements for keeping of registers of received and issued value added tax (hereinafter referred to as the “VAT”) invoices (hereinafter referred to as the “VAT invoices”) (hereinafter referred to as the “registers”), the procedure and time limits for provision thereof to the State Tax Inspectorate (hereinafter referred to as the “STI”).

2. The Rules have been drawn in accordance with Article 78(5) of the Republic of Lithuania Law on Value Added Tax (hereinafter referred to as the “VAT Law”), Article 422 of the Republic of Lithuania Law on Tax Administration (version of 19 November 2015 law No XII- 2038) (hereinafter referred to as the “LTA”) and other legal acts.

3. For the purposes of the present Rules, the following terms shall be used:
3.1. The “i.MAS”  mean the smart tax administration information system;
3.2. The “i.SAF”  mean i.MAS electronic invoicing subsystem for reporting of register data and provision of e-services;
3.3. The “tax period” shall mean the period for declaration of VAT by a VAT payer the data of registers of which is reported;

3.4. Other terms shall correspond to the terms defined in the VAT Law and other legal acts.
4. Registers shall be kept by taxable persons (irrespective of whether they are registered as VAT payers or not) receiving and/or issuing VAT invoices.
5. Date available in registers must be reported to the STI by taxable persons registered as

VAT payers in the Republic of Lithuania

 

 

Where taxable persons, i.e. VAT payers engaged in economic activities (subject to VAT and/or not subject to VAT) and non-economic activities (for example, state and municipality functions), they must report data of registers of all issued and received VAT invoices (for economic and non-economic activities) to the STI. In such case, the data in registers shall be reported as of the month of the calendar year in which the person was engaged in economic activities and shall be reported till the end of the calendar year irrespective of whether any activities were carried out during such periods or not.

 

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SAP Solution for SAF-T

  • Our add-on completely run inside SAP
  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

  • SAF-T for Poland
  • SAF-T for France
  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

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JPK Poland

What is JPK

The Single File Control (ang. Standard Audit File-Tax – SAF-T) is a collection of data that is created from the information systems business entity through direct export of data, including information on business operations for the period, having a standardized layout and format (XML schema) allows its easy processing.

Experience in other countries of the EU

The introduction of JPK in Poland was modeled on the experience of solutions successfully introduced into the legal systems of many EU countries (eg Austria, Belgium, Denmark, the Netherlands, Lithuania, Luxembourg, Germany, Slovenia, Sweden, Portugal, United Kingdom).

Logical structure JPK

 

Published a set of 7 structures covers the most

important tax books and accounting documents. These are:

Structure 1 – accounts – JPK_KR

Structure 2 – bank statement – JPK_WB

Structure 3 – magazine – JPK_MAG

Structure 4 – records of purchase and sale of VAT – JPK_VAT

Structure 5 – VAT invoices – JPK_FA

Structure 6 – Tax revenue and expense ledger – JPK_PKPIR

Structure 7 – record revenues – JPK_EWP

Transferring files JPK

 

The transmission of the electronic tax books and accounting documents at the request of tax authorities and fiscal control authorities is carried out by means of electronic communication or information carrier of data, taking into account the need to ensure the security, integrity, and non-repudiation of data contained in the books.


Entities are required to provide JPK files at the request of tax authorities and fiscal control authorities on the following dates:

and fiscal control authorities on the following dates:

from 1 July 2016. – Large entities
from 1 July 2018. – micro, small and medium-sized enterprises.
Monthly transfer of electronic records of purchase and sale (JPK_VAT) takes place by means of electronic communication, taking into account the need to ensure the security, integrity, and non-repudiation of data contained in the books.

The obligation to file monthly transfer JPK_VAT (records of purchase and sales tax) will apply from:

1 July 2016 – Large entities
1 January 2017 – Small and medium-sized entities
1 January 2018 – Micro-entrepreneurs.

Benefits for taxpayers

 

The primary objective of the Single File Control is to remove barriers to the transmission of electronic data. The effect of this will shorten the inspection time, reduce the burden and cost reduction. In many cases, the file transfer will take place only within the framework of the verification activities, after which the control of the taxpayer, in general, will not be necessary. Taxpayers will also benefit the new internal control mechanism that will monitor the work of accounting services. An additional effect of the introduced solution may be to use the structure of the statement of invoices as a tool for communication between taxpayers. It will be possible to transfer lists of invoices in XML format, which will be posting could be automated.

Benefits administration

 

The benefit for administration will automate the verification of tax data. The administration will gain a tool to quickly carry out the examination and inspection. Access to structured data allow for a quick determination of irregularities and speed up confirmation of the correctness of settlement. Quick fix irregularities will effectively prevent phenomena such as VAT fraud or tax evasion.

An additional benefit will be the ability to standardize testing procedures and controls, which should translate into effective management teams pursuing checks. Not without significance will also reduce the costs associated with the increasing use of documentation in electronic form.

posted under SAF-T

SAP Solution for SAF-T

  • Our add-on completely run inside SAP
  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

  • SAF-T for Poland
  • SAF-T for France
  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

Download Presentation


Request Proposal and Quota

contact[at]s4fn.com

What is SAF-T?

 

SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD). The file requirements are expressed using XML, but the OECD does not impose any particular file format, recommending that “It is entirely a matter for revenue bodies to develop their policies for implementation of SAF-T, including its representation in XML. However, revenue bodies should consider data formats that permit audit automation today while minimizing potential costs to all stakeholders when moving to new global open standards for business and financial data such as XBRL, and XBRL- GL in particular.”

SAF-T Standard

 

 

The standard is now increasingly adopted within European countries as a means to file tax returns electronically.

The standard was adopted in 2008 by Portugal and has since spread to other European countries, e.g. Luxembourg, Austria, Germany, and France.


Although SAF-T is formally standardized, both with respect to syntax (format) and semantics (meaning) to allow for and fulfill automatic data interchange and tools support, e.g. across country borders or common computerized systems, it does include some room for revenue bodies (tax administrations) to add individual elements, e.g. to cover special needs in a taxation or audit system. For example, in Portugal, the SAF-T (PT) v1.03_01 standard – based on SAF-T v1.0 – includes some special elements and types relevant to the standard in Portugal.


OECD SAF-T

In May 2005 the OECD Committee on Fiscal Affairs (CFA) published the first version of the SAF-T guidance. Version 1.0 was based on entries as found in a General Ledger Chart of Accounts, together with master file data for customers and suppliers and details of invoices, orders, payments, and adjustments. The standard describes a set of messages for data exchange between accounting software and national tax authorities or auditors. The syntax is proprietary and based on XML. There are multiple localized versions available which are compatible with the general v1.0 standard. The scheme was originally defined in old DTD format – a precursor to today’s XML Schema.

The revised version (2.0) extended the standard to include information on Inventory and Fixed Assets. The opportunity was also taken to enhance the original SAF-T specification to take account of suggestions from OECD member countries and others. The schema is changed to XML Schema format and new information covering Inventory and Fixed Assets added. The schema is not fully backward compatible with v1.0.

posted under SAF-T

SAP Solution for SAF-T

  • Our add-on completely run inside SAP
  • Integrate with PI/BizTalk
  • Standart SAP Authorization
  • All Developments under a package
  • You can use our custom connector for outbound tasks.
  • Globally registered namespace /S4FN/
  • Own customization tables,
  • Own transaction codes and menus
  • Installation just required importing transport files


Implementations

  • SAF-T for Poland
  • SAF-T for France
  • SAF-T for Lithuania
  • SAF-T for Norway
  • SAF for Hungary

Download Presentation


Request Proposal and Quota

contact[at]s4fn.com