What is SAF-T?
The Standard Audit File for Tax (SAF-T) is an internationally recognized format designed to streamline the digital exchange of accounting and financial data between companies and tax authorities. Its main purpose is to simplify tax audits by enabling a more automated and consistent approach to reviewing business records, ultimately supporting better tax compliance.
SAF-T was created in 2005 to modernize the audit process through standardized electronic reporting, introduced by the Organisation for Economic Co-operation and Development (OECD). Over the years, many countries have implemented SAF-T or developed similar frameworks to enhance transparency and improve the efficiency of tax inspections.
Hereunder you will find an up-to-date overview of all European countries that have adapted SAF-T, including details on their local requirements:
Country | Introduced in | Legal requirement |
Portugal | 2009 | Mandatory |
Austria | 2009 | Only on demand |
Luxembourg | 2011 | Only on demand |
France | 2014 | Only on demand |
Poland | 2016 | Mandatory on monthly basis |
Lithuania | 2016 | Phased introduction starting from 2016. Since 2020 mandatory for all VAT registered companies. |
Norway | 2020 | Only on demand |
Romania | 2022 | Mandatory SAF‑T monthly/quarterly filings for large and medium taxpayers; smaller VAT payers phased in by 2025 |
Denmark | 2024 | Phased introduction. Currently only on demand to generate header details |
Ukraine | 2025 | Mandatory phased introduction starting with large companies |
Bulgaria | 2026 | Phased introduction starting with large businesses Monthly, yearly fixed assets and on-request inventory movement submission. |
Hungary | Legislation processes ongoing | TBC |
Belgium | Legislation processes ongoing | TBC |
How does the SAF-T file structure look like?
A SAF-T file is typically divided into several sections:
The header
This section contains metadata about the SAF-T file itself, including:
- SAF-T file version
- Taxpayer/company identification (e.g., registration number)
- Reporting period (start and end dates)
- Information about the software that generated the SAF-T file
Master files
Contains static reference data about the company, such as:
- General ledger accounts
- Customers
- Suppliers
- Products and/or services
Source documents
Includes all transactional data, like:
- Sales invoices
- Purchase invoices
- Payments
- Stock movements
General Ledger entries
Provides detailed journal entries:
- Debit and credit transactions
- Account codes
- Descriptions of each entry
Tax reporting
Summarised tax information, including:
- VAT declarations
- Tax codes and applicable rates
Note that the SAF-T format and the required fields can vary by country, depending on local tax authority regulations.
How PIKON can help you with your international compliance project
We are here if you need more information on the SAF-T reporting requirements or if you have any other questions regarding compliance with country-specific legal requirements (tax reporting requirements, e-invoicing requirements, …) in your SAP system (ECC or S/4HANA). Please don’t hesitate to leave a comment in the Comments section below or request a web meeting through the button above. I am happy to help you.
With our established “Competence Centre for Legal Requirements” we have up-to-date knowledge about the different country-specific legal requirements worldwide and know how to ensure that your SAP system and business processes meet these requirements, with the desired customization for your company. Our team of experts is extensively trained and experienced thanks to the many projects we did over the years. These projects include country-specific legal requirements, such as e-invoicing in Mexico (CFDI), Italy (SDI), Spain (SII), Hungary (RTIR), VAT reporting in the UK (MTD-VAT), e-accounting with SAF-T in France, Portugal, and Poland.
Webmeeting SAF-T in Europe
If you have any questions, or if you would like to discuss how PIKON can help you with your business case, do not hesitate to leave a comment below or to request a web-meeting. I am happy to help you!
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