SAF-T (Standard Audit File for Tax)

The Standard Audit File for Tax (SAF-T) is an international standard developed by the OECD for the structured, electronic export of a company's accounting and tax data. It enables tax authorities to conduct audits efficiently and in a standardised manner without dependence on company-specific software formats.

• Format: XML-based; defines file structures for general ledger, accounts receivable/payable, fixed assets, inventory and VAT
• Adoption: Mandatory in numerous European countries (Portugal, Poland, Norway, Austria, Romania, Lithuania, Luxembourg, etc.); in some countries as periodic submissions (e.g. Poland), in others on demand during tax audits (e.g. Austria, Norway)
• Variants: National adaptations of the OECD standard; no fully harmonised EU format. France uses FEC, a SAF-T-inspired format of its own
• Purpose: Risk-based tax auditing, fraud detection, increased efficiency in tax inspections

The OECD developed SAF-T in 2005 as part of its initiative to improve tax compliance and combat fraud. Portugal was the first country to make SAF-T mandatory in 2008. Since then, many European states have developed their own national versions: SAF-T PL in Poland (2016/2018), FEC in France (from 2014, a SAF-T-inspired but independent format), SAF-T AT in Austria (on demand during tax audits).

In 2010, the OECD published a revised version of the standard (SAF-T 2.0), introducing XSD validation files to ensure data integrity. Despite the common XML basis, national implementations differ significantly, making compliance burdensome for multinational companies.

In recent years, additional countries have adopted SAF-T: Romania phased in SAF-T from 2022, Lithuania and Luxembourg made SAF-T mandatory, and Bulgaria is launching a SAF-T obligation for large businesses from January 2026. Norway mandated SAF-T Financial 1.3 as the new required format for 2025. Within the ViDA framework, the European Commission is discussing possible further harmonisation in the context of Digital Reporting Requirements.

SAF-T is applied differently at national level. Typical application areas:

• On request by the tax authority during a tax audit (e.g. Austria, Norway)
• Regular periodic submission (e.g. monthly JPK_VAT filing in Poland; other JPK structures such as JPK_KR for the general ledger are submitted in Poland only on request)
• For all accounting-obligated businesses above certain revenue/size thresholds

In terms of content, SAF-T typically covers: general ledger data, customer and supplier transactions, fixed asset accounting, inventory information and VAT-relevant data.

• Export of accounting data in a standardised XML format according to the national SAF-T schema
• Completeness and integrity of exported data
• Submission within deadlines set by the tax authority (by country: on-request or periodic)
• Readability and machine-processability without proprietary software
• National validation rules must be observed (varying by member state)

3 corrections:
- SAF-T 2.0 was published in 2010, not 2013
- Norway is not an EU member state
- Official OECD URL no longer accessible (403 error)
3 updates:
- Missing key_dates entry for SAF-T 2.0 actual release (2010)
- Missing major SAF-T adopting countries: Romania, Lithuania, Luxembourg, Bulgaria
- No mention of recent developments (Norway 1.3, Bulgaria 2026, Portugal postponement)
3 clarifications.