Austria Standard Audit File for Tax SAF-T

Austria introduced its version of the OECD’s Standard Audit File for Tax (SAF-T) in 2009. This is a transactional level analysis (XML Schema Definition (XSD)) of accounting and tax data in a standard schema to enable simple and efficient transfer of date to the tax authorities.

Austrian SAF-T requirements

The Austrian Bundesministerium für Finanzen tax office may request a SAF-T report on a on-demand basis. This is generally ahead of a VAT audit. The Austrian SAF-T is organised as follows:

• Header
• Enterprise master files:
  • General Ledger, Customer, Supplier, Owner master files
• General Ledger Entries
• Inventory Stock Levels
• Source Documents
• Fixed Asset Statement

Check which countries have implemented SAF-T.

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. Since May 2005, SAF-T is recommended in the following five formats (per v2, 2010):

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