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© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 1
Headline Verdana Bold Deloitte Academy Seminar From e-Audit files upon demand to real-time reporting. Are you ready for SAF-T? Deloitte Belastingconsulenten/Conseils Fiscaux
Before we start
Please turn off your mobile phone and laptop
Agenda
Topic Content Presenter Timing
Welcome & Registration (sandwich lunch)
Introduction Global Trend on Tax Transparency, audit and data Frederik 13:00 p.m. – 13:15 p.m.
Current evolutions in EMEA From e-Audit to Real-Time Reporting Pieter 13:15 p.m. – 13:45 p.m.
Addressing the Challenges Technology, Process and Data Pieter 13:45 p.m. – 14:00 p.m.
Break
Process Support Solution Approach Pieter 14:15 p.m. – 14:45 p.m.
Demo
(Disruptive) Technology Update Sample Case: Blockchain Frederik 14:45 p.m. – 15:15 p.m.
Final Conclusions Conclusion and next steps Liesbet 15:15 p.m. – 15:30 p.m.
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 4
Introduction © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 5
Introduction
Setting the scene
A variety of forces are combining to change
the world of compliance:
financial pressure on governments to
focus on tax take
public focus on transparency from
corporate taxpayers
This has resulted in a variety of new laws
and efforts at national and international
level
Tax environment now focussed on
transparency and data
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 6
Digital Tax is growing fast (some examples)
Countries worldwide are adopting new ways of monitoring, many of these are Digital:
Digital Tax Policy Legal initiatives e.g. Country-by-
VAT rules in digital economy Country Reporting (Global)
e-Commerce and MOSS OECD Countries
Cross-Border collaboration, Electronic disclosure of VAT Ledgers
information sharing and joint audits. Poland
Czech Republic
Legal disclosure and approval (local)
Netherlands: Horizontal Monitoring Electronic Audits and SAF-T
UK: SAO Norway
Lithuania: iSAP
Germany: GDPdU
Electronic invoice disclosure and Poland: JPK
required e-invoicing France: FEC
Belgium: B2G Luxembourg: FAIA
France: B2G …
Italy: B2G
Spain: SII Modernization of tax authorities and
Brazil: SPED audit procedures.
China: Golden Tax System UK: Making tax Digital
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 7
Digital Tax is growing fast
Different ways of Electronic Audits
Next:
Blockchain ?
• Digital technologies
Standardized allow for more data to
Electronic become available.
Transactions
• The level of detail and
and Ledgers
the variety of data is
Standardized increasing.
Electronic Distributed/Shared
audit files
• Authorities explore use
Data of sophisticated, and
Electronic
audit files
Immutable Records cognitive technologies to
Structured Format
and audit trail. use tax data.
OECD SAF-T
Structured Format Elements • End-to-end transparency
Detailed line level
is anticipated with the
OECD SAF-T
Ad hoc Format
Elements introduction of new
disruptive technologies
such as Blockchain.
Upon Request Upon Request Periodic and (Near) Real-Time
Data Frequency and Format
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 8
From eAudit to Real-Time Reporting © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 9
eAudit upon demand
Example: Belgium
Data Requested Lead Time Typical Activities
SAP ERP Tables for FY2016 1 month for data extraction Classic audit support
• Financial/Tax Posting +1 month, after additional information Analyze and reconcile data, find
requested from the inspector underlying documents and off
• Master Data system information
Customers/Suppliers Prepare for questions and responses
Accounts/Cost centers
Tax codes
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 10SAF-T upon demand
Example: France
Data Requested Lead Time Typical Activities
Fichier d’Écriture Comptable (FEC) On-site: 1st meeting Assistance on the preparation (format)
and testing of the FEC file (content)
Off-site: 15 working days
Pro-active validations
In advance
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 11SAF-T Periodical
Example: Poland
Data Requested Lead Time Typical Activities
JPK_VAT - VAT sales & purchase Monthly Assistance in the preparation and filing of
register the reporting
Embedded in compliance process
Challenge : link with compliance process
(to reconcile) + shorter lead-time
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 12Real-time reporting
Example: Brazil
Data Requested Lead Time Typical Activities
Sales invoices Real-time Set up of the process
Embedded in the sales and supply chain
process
Involvement in IT infrastructures
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 13Real-time reporting
Brazil: Invoice Flow
3
2 4
1
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 14SAF-T: Introduction © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 15
SAF-T: Introduction
Europe: Standard Audit File for Tax (SAF-T)
SAF-T has been designed to capture data from a number of areas found in a typical business accounting system
Periodically per legal entity General ledger
• Journals
Accounts Payable
• Supplier master data
Master
data • Invoices
• Payments
Trans- Accounts Receivable
action • Customer master data
• Invoices
Balances • Payments
• Fixed assets
Asset Master Files
• Depreciation and
revaluation
Across taxes, including info Inventory
relating to • Product master data
• VAT • Movements
• CIT
• Transfer pricing
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 16The move towards Electronic Audits
The changing face of tax compliance
From taxpayers’ information systems to authorities’ audit software
Yesterday Today
• Manual keying of data • Automatic or semi automatic
keying of data
• Slow and uncertain transmission of
returns • Automatic production of reporting
documents
• Risk of loss of documents and
penalties • Some e-filing/cross checking
of information Need to
• Sample-based approach for
audits • Direct audits of ERP systems/
update
accounting software IT systems
Tomorrow Today
• (already today?) • Safe transmission of data Production of
• New form of automatic controls • Automatic consistency checks compliant
performed standard data
• In theory faster, surer, more precise,
more efficient • Incontestable proof of filing
• Issue: Need for standardized • General lack of consistency
documents for taxpayers’ IT systems in testing/filing of data
• Death of the tax return? • Slight country variations in format
and requirements
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 17SAF-T: upon request © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 18
SAF-T: upon request
Country Legal ent. Non-est. VAT reg. Comments
Austria
France All VAT registered companies and branches.
Germany
Lithuania
Exceptions:
- Taxpayers exempt from Standard Chart of Accounts ("PCN")
obligation
Luxemburg - Taxpayers subject to the simplified VAT return regime
- Taxable turnover whose annual turnover is below 120.000,00 EUR
- Small taxpayers with few transactions (+-500) so that manual
check is easier than submission of an electronic file.
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 19SAF-T: upon request
Country Legal ent. Non-est. VAT reg. Comments
Netherlands
All companies currently liable to maintain book-keeping information
electronically.
Exceptions:
(1) Companies with VOES registrations in Norway
Norway (2) Companies with turnover of less than 5 Million NOK
(3) Companies with less than 600 vouchers a year
Companies liable to keep books that are covered by the exceptions
(2) and (3), but have bookkeeping information available
“electronically”, are still covered by the SAFT requirement.
-JPK_KR (Accounting books)
-JPK_WB (Bank account statement)
-JPK_MAG (Warehouse)
Poland -JPK_FA (Invoices)
-JPK_PKPIR (Revenue and expense ledger)
-JPK_EWP (Revenue registry)
Portugal Companies subject to Corporate Income Tax
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 20SAF-T: periodical © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 21
SAF-T periodical
Country Legal ent. Non-est. VAT reg. Comments
Czech Republic VAT Control Statement
i.SAF : VAT records
Lithuania
i.VAZ, data relating to goods consignment/transport
Portugal Companies subject to Corporate Income Tax
Poland
JPK_VAT, VAT sales and purchase register
Slovakia VAT Control Statement
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 22Real-time reporting © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 23
Real-time reporting
Country Requirement Legal ent. Non-est. VAT reg. Comments
Law has been declared unconstitutional because the
Electronic reporting for all
France
sales with VAT fine for non-compliance was considered
disproportionate.
Businesses will receive in return from the tax
authorities a unique invoice number that they must
include on the invoice prior to issuance to their
Electronic reporting of all B2B
customers.
sales invoices with VAT above
Hungary
HUF100,000. (From 1 July
The maximum fine for failing to comply with the new
2018)
rules will be up to HUF500,000 per invoice.
No other details yet.
Daily reporting of JPK_WB
early stage / an idea to cross check payments with
(Bank account statement)
Poland
(From 1 Sept 2017) supplies. Lots of resistance from business and
financial sector, so it is uncertain if it will go ahead
SII – Suministro Inmediato de Información
Electronic reporting for all
Spain sales with VAT (From 1 July 4 day timeframe as of the moment they issue or
2017) receive them (deadline extended to 8 working days
between July 1st, and December 31st 2017)
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 24Spain – Suministro Immediato de Informacion Real-time reporting requirements • The requirement is to submit invoice records, plus certain additional information, not the invoices themselves • The regulations apply to large businesses (€6M turnover), those in a refund regime and VAT groups. Taxpayers can also optionally adopt • The introduction of the SII regime removes the requirement to submit the monthly, quarterly and annual informative declarations returns (the Modelo 347, 340 and 390), not the VAT returns themselves that would still need to be filed • The regulations apply to both invoices issued and invoices received. Different XMLs for invoices issued/received, capital goods, Intra-EU movements; payments in cash The timing of submission is eight days after issuance for 2017, and reduces to four days in 2018 • For AR, this is from invoice issuance date • For AP, this is from the date the invoice is accounted • The tax authority will have a web portal for manual submission, where there are minimal transactions • There will be a web service, which can integrate larger volume of invoice records – this could be “bolted on” to the ERP, or used as an XML import tool (either manually or through third parties) • There will be some cross-validation of data by the Tax Authority of the invoice records © 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 25
Spain – Suministro Immediato de Informacion
Compliance impacts
• Submission contents
− Content of filings is not the same as the current purchase books – new reports will be required
− Submission deadlines (tending to daily filings)
− Descriptions are not standardized, but should not conflict with the VAT rate provided
− Recoverable tax amount reported for each invoice – partial exemption adjustments? Impact to other Special Schemes (TOMS)?
− Employee reimbursements – report against employee or underlying supplier?
• Retroactive reporting solution required
− The regulation is effective from 1 July 2017 – but also note that during July – December 2017, there is a requirement to
retroactively submit all invoice records from 1 January 2017 to 30 June 2017
• Non-ERP based transactions (e.g., intercompany invoices, retail systems, etc.) – how do these consolidate into the SII submission?
• Timing of reporting of transactions, submission deadlines (daily submissions)
• Submission and audit processes
ERP data Consolidate
and Web Tax Authority
Audit process
validate portal database
data
External data
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 26Spain – Suministro Immediato de Informacion
Key items
New obligations on transactions Dates of implementation
recording
• Entry intro force by 1 July 2017.
• The new Anticipated Electronic VAT
Reporting System (SII) entails the However, the VAT ledgers covering the first
electronic supply, through the Spanish half of 2017 must be submitted before 1
Tax Authorities on-line platform, of January 2018
billing registries which are part of the
VAT ledgers • Mandatory for large entities, VAT grouping,
and companies included in the Monthly VAT
Deadline to submit the information Refund Registry -REDEME- (62.000
taxpayers more or less = 80% of VAT
• Issued invoices: Four days from its issuance. Key revenues in Spain)
If its issued by the recipient or a third party,
eight days. Anyway, always before the 16th day
issues
• Optional for taxpayers who voluntarily want
of the following month from the accrual date to enroll the system, by submitting the
• Received invoices: Four days from its accounting. corresponding census form
Always, before the 16th day of the following month
from the accrual date
• Imports: Four days from the date in which the
accounting document (in which the VAT quota
is indicated) was registered. Always, before the Ways of submission
16th of the following month from the accrual date • On-going basis through a “web service”
• Saturdays, Sundays and national holidays are from the Spanish Tax Authorities on-line
excluded from counting platform
• Temporary period: (1 July – 31 December 2017)
deadline is extended from four to eight days • Taxpayers with few operations could report
the information through a “web form”
• Billing by a third party: Eight days
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 27Challenges © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 28
Challenges
Challenges driven by the tax authority
• Short implementation time
• Requirements not/limited available in local language
• Tax inspector cannot bring clarity/lack of experience
Challenges driven by the company
Process
• Indirect – direct – statutory accounting process
− Local COA
− Out of book adjustments
− Opening balance/closing balance bookings
• Reconcile with compliance process
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 29Challenges Technology • ERP landscape • Underlying sub systems • How to extract • How to validate • How to generate compliant files • How to communicate towards tax authorities Data • Which data to extract • Where to extract from • Master Data completeness • How to reformat data / fixed values © 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 30
Break © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 31
eAudit: different ways to get prepared © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 32
eAudit: upon demand or periodical
Country-by-country or a strategy
Spain
Spain
Portugal
Belgium
Poland
Portugal
Poland
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 33Country-by-country
Country specific
Data Model
Spain
Per jurisdiction, the specific data
model is linked to the e-process
Knowledge
Country data models often
E-requirements per country: captures info from
What can be requested/when Portugal General Ledger
Poland
Indirect vs direct tax Accounts Receivable
Penalties for non compliance Accounts Payable
Overview of data fields Fixed Assets
Overview of data format Inventory
Matching with overall structured
data model
eAudit Process
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 34Strategic approach
Spain
Overall Corporate
Data Model
Structured data model is based on
Knowledge the OECD SAF-T model.
Data model captures info from
Portugal
General Ledger
E-requirements per country:
Accounts Receivable
What can be requested/when Poland
Accounts Payable
Indirect vs direct tax
Belgium
Fixed Assets
Penalties for non compliance
Inventory
Overview of data fields
Overview of data format
Matching with overall structured
data model
eAudit Process
1 time analyze phase
Applicable to countries where no SAF-T is yet in place
Prepared for change upfront
Risk & opportunity drivers can be applied
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 35eAudit: Dashboard Demo © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 36
Real-time reporting process
Example for Spain
3. SII XML file
ERP SII convertor/ Communication Spanish Tax
generator platform Administration
4. SII XML response
1. Raw SII SII Communication
Data process & error
handling
FTP Server
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 37Technology Update © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 38
Exponential technologies
Tax Analytics Implications
• Exponential technology is already disrupting the
work of tax professionals
• At simplest level automation reduces the amount
of mundane/repetitive task
• Exponential technologies contribute to an increase
in the availability of data, which in turn drive
more sophisticated analytic approaches
• Cognitive technologies can help analyse
legislation, or help extract/categorise tax data
from underlying sources
• Scope for cognitive and analytics technologies to
interact provides valuable predictive knowledge
searches on tax technical issues
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 39Connected world Overview • Interoperability of services and data is ever more important in the tax world • Both tax authorities and commercial enterprises are embracing APIs (application programming interfaces) to better serve clients • We are now seeing the advent of ‘Digital Government’ where interfaces enable data exchange in support of various government services • There is future potential for corporate to leverage APIs as well as explore Blockchain as a means to maintain and demonstrate the reliability of shared data © 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 40
Blockchain as a system
More than crypto-currencies, Blockchains have multiple applications
As a Currency As a System
Systems’ native currencies (e.g., Bitcoin, XRP) Systems’ network (e.g., Blockchain, the Ripple Network)
• Measures the market value of goods and services
Blockchain • Enables efficient transfer of value and information
System • Immutability of the system guarantees high-fidelity
• Intermediates the exchange of goods and services
• Can be reliably saved and retrieved as store of value • Allows for programmability
Each application serves Examples
as the foundation for Smart Contracts
more sophisticated uses • Digital cheques / IOUs
Program protocols to execute transactions
when a set of pre-determined conditions are
• Automatic financial instruments
met • Parametric insurance contracts
• Automated market making
Transfer of Value
Enable low-cost, near real-time value transfer without an • Domestic and international remittance
intermediary • Internal payments settlement
Expand to transfer of other assets beyond “money”
• Clearing and settlement of securities
• Exchange of low liquidity assets
Record Keeping
Create an immutable record without reliance on a trusted third party
• Digital certificate of ownership for physical assets
Improve efficiency of record keeping via automation
• Transaction validation of digital assets
• Financial accounts
Greater sophistication
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 41Vat automation in the Digital Supply Chain
Example for Physical Supply of Goods
Example – High Level overview of a system using electronic messaging with shipment approval and confirmation
Approval Approval
Code
e-Invoice
Paper Invoice
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 42VAT and Blockchain 1. Each transaction consists of one
Possible Blockchain applications? block.
2. Mutual agreement on content of the
block.
3. Each Block is added to the chain to
form a distributed ledger.
20 Message
VAT N°
Taxable amount and VAT
Description good/service
Etc.
20
Blockchain
Bank transfer
120
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 43Some Design thinking to your ERP How to prepare ERP systems will continue to remain a backbone solution, driven by a legacy of master data and process standardization. However needs connectivity and integration with a growing eco-system of applications both internal and external Faster: From ad-hoc to monthly and real-time. Invoice and Document Management. Immediate response required! Integration management. Better: Eliminate error prone process and manual interventions Tax Reporting and Automation Tax sensitive process should be touchless Data and Process Analytics. Controlled: Measure and Monitor change and deviations Business Process and Activity monitoring. Full transparency Process orchestration, full end-to-end integration No Mistakes allowed. © 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 44
Final Conclusions © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 45
Final Conclusions
Key Messages
Tax authorities are going Digital
in a response to combat fraud and to increase
fairness and efficiency in revenue collections.
SAF-T is one example but you need to respond fast.
Technology is the tool, Data is the Fuel
The availability of digital tax data is not determined
by the existence of a predefined format.
It is a business process produce and an ERP
system’s legacy.
Tax, Business and IT Alignment
It assumes alignment, formalization and
standardization in business processes far beyond
your tax function.
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 46Final Conclusions
Next Steps
1
Get a view on your process and
data quality
Where are the gaps?
2
Get connected.
take the lead and ensure external regulatory requirements are
in line and with the internal organization. This includes the
business and IT.
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 47Contact Information
Liesbet Nevelsteen Pieter Van Dyck Frederik Drappier
Partner, Senior Manager, Senior Manager,
Indirect Tax Tax Management Consulting Indirect Tax
lnevelsteen@deloitte.com pivandyck@deloitte.com fdrappier@deloitte.com
Work : +32 2 600 66 53 Work: +32 2 800 25 65 Work: +32 2 749 54 77
Mobile : +32 496 57 48 79 Mobile: +32 497 53 29 73 Mobile: + 32 496 26 16 64
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 48Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms. Deloitte provides audit, tax and legal, consulting, and financial advisory services to public and private clients spanning multiple industries. With a globally connected network of member firms in more than 150 countries, Deloitte brings world-class capabilities and high-quality service to clients, delivering the insights they need to address their most complex business challenges. Deloitte has in the region of 225,000 professionals, all committed to becoming the standard of excellence. This publication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this publication. © 2017 Deloitte Belgium
Annex © 2016 Deloitte Belgium Deloitte Academy Seminar – SAF-T 50
eAudit Process © 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 51
Aanalysis
Analysis of the technical Set up & Processes
• Review of the current compliance processes
• Statutory process
• Direct tax process
• Indirect tax process
• Review significant Business event for the period
• Review Accounting systems landscape
• Review tax audit history
• Define country by country approach or structured data
model
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 52Data Extraction
Extract the tax relevant data from the different source systems identified during the
analysis
• Which date should be extracted depends on whether are structured
date model is put in place or a country by country approach is
implemented
• Based on the outcome of the analysis, different data might need to be
extracted from different source systems (main ERP, legacy systems,
billing systems ….)
• Extracted data should be transferred to a data platform (data
warehouse / data mining tool) for further handling in the next phases. SAP DART
TJC
SNI
SAP OSS Notes
Data Warehouse
…
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 53Data Validation
Extracted data should be validated prior to the assembly of the eAudit file
Records Transactions Data Mining
Master Data Lines Tools:
Company Code Vendors/Customers – Caseware IDEA
Fiscal Year Tax Codes – ACL Analytics
Customized Data
Warehouse
Queries
…
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 54Data Reconciliation
The extracted data should reconcile official filings
Automated
Not Automated:
Sample testing
Criteria:
- Fiscal Year
- Business Events
- Size
- Etc.
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 55Assembly
Assemble the extracted data into an eAudit file according to the local requirements
• Different file formats (csv, xml,…)
• Per jurisdiction the file structure varies
• Local required default values can be expected
• e.g. Portugal – movement type =
• GR = Delivery note
TJC
• GT = Transport guide
SNI
• GA = Transport document for own fixed assets SAP OSS Notes
• GC = Consignment note Data warehouse
queries
• GD = Return note Data Mining Tools:
– Caseware IDEA
– ACL Analytics
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 56Process
Real-time vs upon demand/periodical
• The same process applies but in real time reporting there
are additional challenges
• Less preparation time
• No manual intervention
• eAudit process should be linked as close as possible to
where the correct data is stored
• Automated communication protocol/platform
• End-to-end automated processes
© 2017 Deloitte Belgium Deloitte Academy Seminar – SAF-T 57You can also read
