Provision of data on data carriers

The SAF-T will not only achieve technological advancement, but also create an innovation in terms of company audits, as the SAF-T 2.0 will revolutionize the tax audit carried out to date.The planned SAF-T 2.0 makes it possible for SMEs in Austria to submit an application for an accompanying audit for the first time.Enabling accompanying audits for SMEs entails a large amount of data to be checked. However, due to the standard format of the SAF-T, the tax authorities can check the transmitted data more easily and quickly.

Autorentext

Durante mis estudios en la Universidad de Ciencias Económicas y Empresariales de Viena pude familiarizarme en profundidad con el Derecho fiscal y redactar así esta tesis.