SAF-T (Standard Audit File for Tax) Cockpit for SAP
Comprehensive handling of financial reports integrated with SAP ECC and SAP S/4HANA system
SAF-T(Standard Audit File for Tax) in SAP system
SAF-T (Standard Audit File for Tax), is a standard for electronic reporting of financial and accounting data to tax authorities in Poland. In the context of SAP, JPK is implemented as a module or function that enables the generation and transmission of relevant files in accordance with legal requirements.
As of January 1, 2025 There are also new obligations related to the generation of files for income tax (SAF-T KR_PD structure, the so-called SAF-T CIT) and fixed assets (SAF-T ST structure).
Offered by Lukardi SAF-T (Standard Audit File for Tax) will help meet these requirements.
Alignment of structures with current regulations.
Timely dispatch of reports with control data.
Integration of data from multiple sources.
High standard of data security.
Support of financial and accounting processes In one application.
Easy operation within the SAP system.
Process Automation.
Reporting support SAF-T (Standard Audit File for Tax) on SAP system
How does it work in SAP?
SAP is configured to allow SAF-T files to be generated in accordance with Polish regulations. This means that all the required data is downloaded from various modules of the system (e.g. FI - Finance, MM - Materials Management, SD - Sales and Distribution module).
Users can generate the corresponding SAF-T file on demand or on a recurring basis, such as monthly for VAT reporting.
Once the files are generated, they are verified for correctness and compliance with the format required by the National Tax Administration. The file is then sent directly from the SAP system to the relevant office.
SAP can be integrated with third-party tools that facilitate the upload and archiving of SAF-T files.
Main functions of the SAF-T (Standard Audit File for Tax) Cockpit for SAP
Our solution runs on the SAP system version ECC or S/4HANA and provides end-to-end support for SAF-T file reporting. SAF-T Cockpit generates files in the appropriate structures directly based on data from your SAP system.
Solution Features:
SAF-T file initiation,
Preparation of data in SAP structures,
Enabling file verification in SAP,
modifying files in SAP,
Preparing the dispatch, that is, generating the appropriate structures in accordance with the guidelines of the Ministry of Finance,
Signing documents from within SAP,
Sending reports to the Ministry of Finance,
Receiving and saving UPO,
SAF-T document archiving and historical data review.
Range of supported reports:
Currently in force
JPK_VDEK (JPK_VAT, JPK_V7) - A set of data on purchases and sales for a given period, which is derived from records and VAT returns,
JPK_KR - A report to transfer data from ledgers and accounting evidence (journal entries, postings, G/L balances and turnovers),
JPK_MAG - A file with data on the movement of goods in the company's warehouse (receipt and release of goods from the warehouse),
JPK_FA - report provided on request to the authorities, with detailed data on sales transactions carried out during a certain period of time
JPK_WB - A report containing information from bank account statements with data on counterparties, dates and transaction amounts.
Required from January 2025
JPK_CIT (JPK KR_PD) - A new structure for transferring ledger data, which is based on the already existing JPK KR structure
JPK_ST - An additional report, extracted from JPK_KR, which will include a logical structure template for fixed assets.
The process of implementing new structures
How to prepare for the implementation of JPK CIT- step 1
To adequately prepare for the introduction of JPK CIT, entrepreneurs should take several key steps. First of all, it is worth starting with an analysis of the company's current financial and accounting processes to identify areas that need to be adapted to the new requirements.
How to prepare for JPK CIT implementation - step 2
It is also critical to invest in the right software to generate and upload JPK CIT files in the required format. Companies should also consider training for their employees to ensure that they are fully prepared to handle the new system.
How to prepare for JPK CIT implementation - step 3
Entrepreneurs should pay attention to ensure that the data collected is complete and accurate. All financial operations should be analyzed in detail to avoid mistakes that could lead to penalties.
It's also worth consulting a tax advisor or accounting firm that can help you properly fulfill your JPK CIT obligations. Professional help can be especially valuable in more complicated cases, such as accounting for related party transactions or taking advantage of tax benefits.
Record and control the correctness of the data
To ensure complete and correct accounting records, it is necessary to add the following information to the books: contractor identification data and data on fixed and intangible assets.
Complete the information
- Tax identification number (TIN) of the contractor, if such a number has been assigned to him.
- Depending on the type of contractor:
- For individuals who are not engaged in business - provide last name and first name.
- For sole proprietorships - include last name, first name and any additional elements included in the company name.
- For invoices used as accounting evidence:
- Enter the invoice number from the National e-Invoice System, if such a number has been assigned.
- Enter tags identifying the contractor's bank accounts, according to the relevant dictionary.
Check the data
- If the invoice is an accounting evidence - provide the invoice number from the National e-Invoice System, if such a number exists.
- Determination of the type of document that confirms the acquisition, manufacture or deletion from the records.
- Contractor's tax identification number.
- Information about the difference between the balance sheet result and the tax result, including its amount, type and type.
- The amount and type of taxable income for taxpayers who settle lump sums on corporate income.
Report to the Ministry of Finance
Reported data to the Ministry of Finance will be data for the fiscal year beginning 01/01/2025.
New obligations for entrepreneurs in 2026
In 2026, entrepreneurs in Poland will face new challenges, such as:
- Mandatory implementation of the National e-Invoicing System (KSeF),
- Transmission of data in JPK_PKPiR, JPK_EWP, JPK_ST and JPK_KR_PD (i.e. JPK CIT) formats,
- ESG reporting,
- Use of the Central Register of Excise Products and the National Electronic Delivery System.
Business benefits of implementing SAF-T Cockpit for SAP
Legal requirements
Alignment with current regulations.
Timeliness
Timely dispatch of reports.
Automation
Automation of financial and accounting processes, Easy operation within the SAP system
Security
Ensure data security and integrity.
Why Lukardi?
We will guide you through the process of implementing the SAF-T Cockpit in SAP. We will prepare SAP system readiness audit for J-compliant accounting recordsPK CIT: JPK_KR_PD (ledgers) and JPK_ST (fixed assets). We will also Implementation of the necessary changes to SAP before the end of 2024.
Pre-implementation consultancy
Requirement analysis
Business and technical workshops
Concept preparation
SAP mapping
Implement of standard solution
Installation of SAP note
Configuration of applications, interfaces and reports
Implementation of extensions and optimizations
Testing
Documentation preparation
Hypercare post-deployment support
Reporting support SAF-T (Standard Audit File for Tax) on SAP system
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