A Standard Audit File (SAF) is a set of data as found in a general ledger chart of accounts and the taxpayer’s accounting evidence generated in a specific electronic format. The general SAFT model is developed by the OECD.

On July 1, 2020, a new regulation regarding VAT rates will enter into force, which will be based on the Combined Nomenclature for goods and PKWiU 2015 for services. Its purpose will be to organize and simplify existing regulations. WIT (a binding VAT rate information) is a new instrument to appear as a result of the changes.

Starting from 13 October 2019 the Minister of Finance will keep an electronic register of natural persons exercising control over Polish commercial companies. Failure to make an entry in the register within the deadline exposes the company to high fines.