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
2026-30 National Revenue Agency launches Standard Audit File for Tax monthly transaction reporting Bulgaria is preparing to join other countries implementing SAF-T, the OECD-backed standard schema for the exchange of information between tax payers and authorities. The launch timetable is as follows: Jan 2026: large enterprises
New SAF-T UA 2.0 published for transactional level reporting, initially on-demand; becomes annual mandatory between 2025 and 2027 The Ukrainian Ministry of Finance has adopted an optional Standard Audit File for Tax (SAF-T) regime from 1 January 2023. It will become mandatory for annual reporting
Oct 2024: further 1-year delay on the SAF-T Accounting to 2026 (first report due 2027) Portugal has delayed again for 1-year the implementation of annual SAF-T Accounting reporting in the recent 2025 budget. The new first period of reporting will be 2027 (instead of 2026).
1 January 2025: Romanian SAF-T monthly transaction reporting extended to VAT registered non-residents The Romanian National Agency for Fiscal Administration (ANAF) is extending its monthly Standard Audit File for Tax (SAF-T) report to foreign, VAT-registered businesses. This will apply from 1 January 2025. Reports are
New structures for 2025 JPK_KR accounting reporting for transactional-level reporting for company and income tax The Polish tax authorities have publish new SAF-T CIT logical structures last week. From 1st January 2025, large businesses will be obliged to provide the Polish version of SAF-T –
New 2025 schema for SAF-T eVAT returns Norway is to update its schema to version 1.3 from 2025 for its version of the OECD’s Standard Audit File for Tax (SAF-T). This includes v1.3 SAF-T Financial. Norway replaced its bi-monthly Value Added Tax return with SAF-T
Proposed VAT B2B & B2G e-invoicing & real-time reporting Public consultation extended by Revenue Commissioners The Irish Minister for Finance has announced on 10 October 2023 the opening of a public consultation on Ireland’s digitalisation of VAT Invoicing and Reporting System. This was part of
Tax authorities stage a coup d’etat of taxpayers’ VAT returns – EU VAT in the Digital Age next? What’s the hottest topic in tax authorities’ minds? Live reporting? VAT on digital services? E-invoicing. No! It’s a much more fundamental shift of tax reporting control from
