Diverse country standards; manual reconciliation; invoice and return mismatches; and differences to returns Across Europe, tax authorities are turning to Standard Audit Files for Tax (SAF-T) as part of their push toward digitalisation and real-time oversight. While the idea is simple — standardised electronic reporting
On pause: SAF-T UA for transactional level reporting, initially on-demand; missed its 2025 launch The Ukrainian Ministry of Finance has withdrawn on 17 July 2025 plans for mandatory SAF-T reporting. It had adopted an optional Standard Audit File for Tax (SAF-T) regime from 1 January
Mozambique Tax Authority update on SAF-T and monthly reporting from May 2025 Standard Audit File for Tax preparations The Mozambique Tax Authority (MTA), through the Directorate General of Taxation (DGI), has issued new procedures for the monthly reporting of VAT invoices, as outlined in Notice
New 2025 1.3 schema for SAF-T eVAT returns Norway has updated its schema to version 1.3 from 2025 for its version of the OECD’s Standard Audit File for Tax (SAF-T). This includes v1.3 SAF-T Financial. Norway replaced its bi-monthly Value Added Tax return with SAF-T
1 January 2025: Romanian SAF-T monthly transaction reporting extended to VAT registered non-residents The Romanian National Agency for Fiscal Administration (ANAF) is extending its monthly Standard Audit File for Tax (SAF-T) report to foreign, VAT-registered businesses. This will apply from 1 January 2025. Reports are
Austria to relaunch its SAF-T regime March 2024; was one of the earliest to adopt the OECD’s format for exchanging data with the tax authorities Austria’s is relaunching its version of the OECD’s Standard Audit File for Tax (SAF-T). This is expected to be launched
