Belgium voluntary BE SAF-T accounting data from October 2026
Belgium is introducing a new Standard Audit File for Tax, BE SAF-T, from October 2026, providing businesses with a standardised way to submit accounting data during tax audits.
Companies whose accounting or ERP systems support the format will be able to upload requested data through MyMinfin. The Belgian tax authorities recommend using BE SAF-T where possible, although it is not currently mandatory.
OECD SAF-T 2.0 format
BE SAF-T is based on the OECD SAF-T 2.0 XML structure. It can contain the file header, accounting master data, general ledger entries and supporting transaction documents. The Belgian draft schema reportedly contains around 300 to 400 XML data fields.
This means businesses will need to map data held within their ERP or accounting systems into the prescribed Belgian structure if they want to use the new audit submission route.
SAF-T was originally developed by the OECD as a standardised electronic format for businesses to provide accounting and tax data to tax authorities for audit purposes.
Accounting SAF-T in addition to 2028 e-reporting
BE SAF-T is not a new periodic VAT return or transaction reporting requirement. It provides a standard format for supplying accounting records when requested during a tax audit. Businesses unable to generate BE SAF-T can continue providing requested information in another readable format.
It is also separate from Belgium’s planned near-real-time VAT e-reporting regime from January 2028.
See more in our Belgian country guide.
Standard Audit File for Tax SAF-T countries
| Country (click for details) | Date | Scope | |
| 15 | Mozambique | ? | Proposal in parliament |
| 14 | Belgium | Oct 2026 | Accounting SAF-T |
| 13 | Bulgaria | 2026 | Phased introduction over two years |
| 12 | Ukraine | On pause | 2025 launch missed; legislation withdrawn |
| 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) |
