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Angola Standard Audit File for Tax SAF-T

Since the introduction of Angola VAT on 1 October 2019, certain taxpayers have been subject to the Standard Audit File for Tax SAF-T requirements. This includes businesses with an annual turnover above AOA 50million and those registered with Repartição Fiscal dos Grandes Contribuintes (RFGC)

Check which countries have implemented SAF-T.

Angolan SAF-T is only required on request. Certified software must be able to create a Standard Audit File for Tax (SAF-T) with information on invoices issued, which must be sent to the tax authorities on a monthly basis.

It is divided into the following File Sections:

  • Master data:
    • General Ledger Accounts (chart of accounts)
    • Customer
    • Supplier
    • Product
    • Tax table (VAT and Stamp Tax)
  • General Ledger entries
  • Sales invoices
  • Stock movements
  • Working documents
  • Payments
  • Purchase invoices

OECD Standard Audit File for Tax (SAF-T)

The OECD launched v1 of SAF-T as a standard for tax authorities and taxpayers to efficient exchange information. It is XML-based. Over 10 European countries have already adopted it.

  1. General Ledger: journals;
  2. Accounts Receivable: customer master files; invoices; payments;
  3. Accounts Payable: supplier master file; invoices; payments;
  4. Fixed Assets: asset master files; depreciation and revaluation; and
  5. Inventory: product master files; movements.

If you need to complete SAF-T or returns, our VAT Filer can accurately populate any country submission with verified VAT or GST data from our VAT Calculator or VAT Auditor services

Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers
10 Hungary Likely 2023 Potential introduction SAF-T HU
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 only

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