Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F19%3A43899465" target="_blank" >RIV/60076658:12510/19:43899465 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic
Original language description
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 Organization for Economic Co-operation and Development (OECD). The aim of this paper is to compare the state of implementation of SAF-T into ERP systems in individual OECD countries and explaining the purpose of SAF-T use. Emphasis is placed on the Czech Republic, where the current state of e-reporting in the area of audit and state control of legal entities is currently represented by the VAT audit report and the electronic cash record system (EET). The paper should be considered as a contribution to the application and development of Enterprise Resource Planning Information Systems in the Czech Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
10201 - Computer sciences, information science, bioinformathics (hardware development to be 2.2, social aspect to be 5.8)
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
9th International Conference on Advanced Computer Information Technologies (ACIT)
ISBN
978-1-72810-449-2
ISSN
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e-ISSN
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Number of pages
4
Pages from-to
405-408
Publisher name
Jihočeská univerzita v Českých Budějovicích
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Jun 5, 2019
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
000502830500097