Standartizuoto audito failo SAF-T reglamentavimo ypatumai

Abstract

Standard Tax Audit File (SAF-T), which changes the system of tax authorities in dealing with tax evasion. The responsibil ity to protect against evaders has shifted significantly away from the tax administration and entrepreneurs, leading to the highest risk of financial penalties. The standard tax audit file (SAF-T) is compiled in a standard format. Based on eXtensible Markup Language (XML), which allows data to be stored and transmitted for tax audit purposes. It was first published by the Organization for Economic Co-operation and Development (OECD) in 2005 and in 2010. made substantial changes and extensions. The tax authorities in many countries have applied this standard very well in Austria, France, Luxembourg, Lithuania, Norway, Poland and Portugal. Thus, SAF-T is being used to tighten the tax system and increase tax revenues for the state budget than before. This is an effective means of preventing tax evasion and fraud. It is easier to check whether the details of the taxpayer deducting VAT correspond to what the seller indicated in his accounts when issuing the VAT invoice, i. y. electronic cross-checks.