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
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
National Revenue Agency progresses OECD-based Standard Audit File for Tax of transactional-level VAT data 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 first version of the Bulgarian SAF-T XSD
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
Austria to relaunch its SAF-T regime March 2024; was one of the earliest to adopt the OECD’s format for exchanging data with the tax authorities Austria’s is relaunching its version of the OECD’s Standard Audit File for Tax (SAF-T). This is expected to be launched
