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):
- General Ledger: journals;
- Accounts Receivable: customer master files; invoices; payments;
- Accounts Payable: supplier master file; invoices; payments;
- Fixed Assets: asset master files; depreciation and revaluation; and
- 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 (due Jan 2023) |
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 and non-residents (Jun 2022) |