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Which countries have introduced OECD’s SAF-T

Standard Audit File for Tax – harmonised transactional data schema for easy exchange with tax authorities

The countries below have implemented (or propose) the OECD’s Standard Audit File for Tax (SAF-T). This is an harmonised XML schema of company transaction data from accounting records for the efficient effective exchange of VAT or GST-related with tax authorities. Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented.

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)

SAF-T standard ledger reporting

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
  5. Inventory: product master files; movements

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

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