Standard Audit File for Tax SAF-T
Harmonised transactional data schema for simplified exchange with tax authorities
The countries below have implemented (or propose) the OECD’s Standard Audit File for Tax (SAF-T). This is an harmonised XML schema of company transaction data from accounting records for the efficient effective exchange of VAT or GST-related with tax authorities. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.
Standard Audit File for Tax SAF-T countries
| Country (click for details) | Date | Scope | |
| 13 | Bulgaria | 2026 | Phased introduction over two years |
| 12 | Ukraine | Jan 2025 | Phased 2025 to 2027 implementation |
| 11 | Denmark | Jan 2024 | Phased implementation from 2024 |
| 10 | Romania | Jan 2022 | Mandatory monthly filings initially large taxpayers (due Jan 2023) |
| 9 | EU OSS & IOSS | Jul 2021 | On-demand for sellers, marketplaces or Intermediaries |
| 8 | Norway | 2020 | Replaced VAT return 2022 |
| 7 | Angola | 2019 | On-demand |
| 6 | Lithuania | 2019 | On-demand; residents and non-residents above €30,000 sales threshold |
| 5 | Poland | 2016 | Mandatory, monthly replaced VAT return Oct 2020 |
| 4 | France | 2014 | On-demand |
| 3 | Luxembourg | 2011 | On-demand |
| 2 | Austria | 2009 | On-demand |
| 1 | Portugal | 2009 | Monthly for residents and non-residents (Jun 2022) |
SAF-T standard ledger reporting
Since May 2005, SAF-T is recommended in the following five formats (per v2, 2010):
- General Ledger: journals
- Accounts Receivable: customer master files; invoices; payments
- Accounts Payable: supplier master file; invoices; payments
- Fixed Assets: asset master files; depreciation and revaluation
- Inventory: product master files; movements
If you need to complete SAF-T submissions, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services
