Harmonised transactional data schema for simplified exchange with tax authorities
Some countries 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.
Source vatcalc
ANGOLA
AUSTRIA
- All you need to know about SAF-T in Austria
- Austria Standard Audit File for Tax SAF-T relaunch 2024
- Country fact sheets: eInvoicing in Austria
BULGARIA
- Bulgaria planning to introduce SAF-T, affecting most businesses
- Bulgaria progressing on SAF-T implementation
- Bulgaria SAF-T 2025 update
- Bulgaria to Implement SAF-T for Electronic Tax Data Exchange with VAT Authorities
- Bulgaria to Implement SAF-T for Tax Reporting by 2025
- Bulgaria’s SAF-T Implementation: Obligations, Timeline, and Framework
- Implementing SAF-T in Bulgaria: Latest Updates and Implementation Phases
- SAF-T Bulgaria implementation on the papers; National Revenue Agency progresses!
- SAF-T in Bulgaria?
CZECH REPUBLIC
DENMARK
- All you need to know about SAF-T in Denmark
- Denmark SAF-T: Businesses obliged to use certified accounting software able to produce and receive e-invoices
- Testing the Validity of the Cash Register SAF-T File in Denmark: Is it Possible?
- Understanding POS Exports in Denmark: A Guide to the SAF-T Cash Register File
- Understanding the SAF-T Cash Register Export Standard in Denmark
EUROPE
EUROPEAN UNION
- EU OSS and IOSS VAT Standard Audit File (SAF OSS)
- European Commission Proposes 2024 Quick Fixes to the Existing E-Commerce VAT Regime
- TBI Expert View by Taxback International Serie 2 Episode 2 : “SAF-T: Standard Audit File for Tax”
- Vertex On Demand Webinar: VAT Reporting and SAF-T
FRANCE
GREECE
HUNGARY
LITHUANIA
LUXEMBOURG
NORWAY
- A Guide to VAT in Norway
- Norwegian SAF-T Cash Register Data: Technical Description
- Requirements for SAF-T accounting file for foreign traders in Norway
- Requirements for SAF-T Financial file for foreign businesses operating in Norway
POLAND
- Changes in JPK after the implementation of KSeF – what else do taxpayers need to prepare for?
- Changes in the Decree on SAFT files
- Changes in VAT in October 2023: Reusable packaging and upcoming JPK changes
- Changes to JPK_VAT regulations in Poland to accommodate the KSeF system
- Does preparing a correction of JPK_V7M extend the VAT refund deadline?
- Draft Bills on JPK_V7 Reporting Scope and KSeF Exceptions: Changes and Exemptions Explained
- From July 2024, entering KSeF numbers in JPK_V7 will be optional
- How to Correct Incorrect GTU Code in JPK_V7 in Poland?
- Legislative Changes to VAT and Other Acts: Updates on JPK_V7 Reporting, Cash Register Exemptions, and Beverage Packaging Deposit Scheme
- New MF regulation on recording invoices in JPK_V7 when renouncing advance invoice issuance
- Poland SAF-T framework
- Poland’s Proposed SAFT Adjustments and Mandatory Electronic Invoicing for Improved Tax Reporting
- Polish authorities: Difficulties in processing JPK, CUK, ALK files
- Polish SAF-T Update: A Look at the Proposed JPK_KR Changes
- Reporting invoices issued using a cash register in JPK_VAT
- SAF-T (JPK) reporting in Poland
- SAFT One-Pager
- Sending JPK_GV by VAT group members
- Tax consultation on JPK_V7M(3) and JPK_V7K(3) structures in progress
- The Integration of KSeF Number in Poland’s JPK_V7 for E-Invoicing Mandate
- The SAF-T Regulation will be Aligned with the KSeF
- Update of JPK service interface specifications – version 4.2
- Working version of the logical structure of internal records kept by a VAT group member – JPK_GV(1)
- 1-year delay on the SAF-T Accounting to 2025
PORTUGAL
- Be prepared for Portugal’s Billing SAF-T changes from January 2023
- Billing SAF-T in Portugal: A New Obligation for Non-Residents
- Dispatch no. 8/2022-XXII on SAF-T filing due dates, PDF equivalent to invoices till end 2023, …
- Electronic Tax Requirements
- Five Key Questions About SAF-T in Portugal
- Jan 1, 2024: Electronic and PDF invoices must include a digital signature
- Key Information About SAFT-PT Portugal Declarations
- Key Updates in Portugal’s 2024 Budget Law
- Mandatory Declaration of SAF-T Accounting File in Portugal from December 2025
- Monthly SAF-T Billing due by the 5th day of the month as of 2024
- Order 8/2022 – XXIII – Changes as of 2023
- Portugal Delays Electronic Signature Requirement and Accounting SAF-T, Proposed Changes in 2024 State Budget
- Portugal Delays QES and SAF-T Requirements, Making Qualified Signature Optional for Another Year
- Portugal introduces VAT changes and postpones the SAF-T Accounting Files
- Portugal Makes it Mandatory to Declare the SAF-T Accounting File
- Portugal mandatory Accounting SAF-T delay to January 2024
- Portugal non-residents certified digital invoice; QR code; SAF-T billing
- Portugal non-residents: digital invoice ATCUD delayed to January 2024
- Portuguese SAF-T Mandatory for Non-Established Businesses
- Postponement of accounting SAF-T file
- Postponement of SAF-T for Accounting in Portugal: What Does it Mean for Taxpayers?
- Proposed SAF-T billing rules for 2023
- SAF-T Accounting file postponed to January 2024 in Portugal
- SAF-T file and invoice obligations in Portugal and potential future plans
- Sovos webinar recorded version – Portugal SAF-T requirements for non-resident taxpayers
- What changes in Portugal on Jan 1, 2024?
ROMANIA
- ANAF reduces the number of middle taxpayers to 15,000. Opt-outs will be able to opt-in to file D406 (SAF-T) but cannot opt-out afterwards
- B2B Electronic Invoicing Mandatory as of January 2024
- Now it’s time for medium taxpayers in Romania SAF-T
- Romania SAF-T
- Romania still loses a third of its VAT to the budget, but the digitization of ANAF will have a visible impact
- SAF-T Enters a New Phase – Simple Declaration is No Longer Sufficient
- SAF-T reporting on Assets: Last-minute clarifications brought by ANAF
- SAF-T reporting, next level. How can a company ensure that the statement is correct and complete?
UKRAINE
- DPS and ACC held a meeting on the formation of a standard audit file (SAF-T UA)
- Submission of the standard audit file (SAF-T UA) with the tax authorities
- Ukraine Standard Audit File for Tax ‘SAF-T UA’ 2025
- Ukraine Standard Audit File for Tax ‘SAF-T UA’ update
- Update of electronic file of the payer, which allows large taxpayers to download SAF-T UA
WORLD
