VAT records requirements for sellers, deemed supplier marketplaces and Intermediaries for on-demand VAT audit requests –SAF OSS XML schema The One Stop-Shop (OSS) and Import One Stop-Shop (IOSS) VAT returns were introduced in the EU on 1 July 2021 as part of the e-commerce package.
eVAT returns following OECD standard launch 2022 Norway replaced its bi-monthly Value Added Tax return with the OECD’s Standard Audit File for Tax (SAF-T) from 1 January 2022. This includes an extension of the existing 19 box reporting to 30 boxes to capture all the
Austria was one of the earliest to to adopt the OECD’s format for exchanging data with the tax authorities 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
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
Transactional data report postponed one year to 2024; first filing due in 2025 to cover 2024 Portugal’s Autoridade Tributária e Aduaneira (AT) is to make compulsory the production of a Portuguese Standard Audit File for Tax (SAF-T) Accounting file added to the existing Invoice SAF-T PT requirements. This
State Tax Service updates SAF-T UA template for large taxpayers Since October 2021, large taxpayers have been able to voluntarily use the tax office’s downloadable template for reporting transaction-level data. This month, the template functionality has been updated with return messaging to confirm acceptance of
SAF-HU may be launched mid-2023 following COVID-19 delay Hungary’s National Tax and Customs Administration (NAV) has launching a pilot of the OECD’s Standard Audit File for Tax (SAF-T). It has already completed a public consultation at the start of 2021. Given the ongoing COVID-19 emergency,
1st round Romanian Standard Audit File for Tax returns delayed to 1 January 2023 The original list of taxpayers subject to monthly SAF-T reporting have been given a further six months soft landing phase. This means their 2022 reports will not be due until 31
Non-resident business with a Portuguese VAT registration must submit monthly invoices under SAF-T PT from Jan 2023 Foreign businesses producing their Portuguese invoices using certified software are obliged from 1 January 2023 to submit monthly invoice summaries using the SAF-PT format. This will be due
