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
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Recent posts (Jan 1-Aug 14, 2024) related to SAF-T
Belgium
Bulgaria
- Bulgaria Advances Towards SAF-T Adoption
- Bulgaria progressing on SAF-T implementation
- Bulgaria SAF-T 2025 update
- Bulgaria’s SAF-T implementation plans move forward
- Bulgaria’s SAF-T Implementation: Obligations, Timeline, and Framework
- Bulgarian SAF-T Implementation Timeline and Regulations
- Implementing SAF-T in Bulgaria: Latest Updates and Implementation Phases
- SAF-T Bulgaria implementation on the papers; National Revenue Agency progresses!
Denmark
Norway
- Guide to complete SAF-T eVAT returns in Norway
- New Financial SAF-T schema (version 1.3)
- New version of SAF-T Financial in Norway
- Norway Revised its SAF-T
- Norway Revised Its SAF-T Financial
- Norway SAF-T eVAT update
- SAF-T Requirement in Norway: New Format by 2025
- Unlocking the Future of Financial Reporting: The SAF-T 1.30 Update in Norway
Poland
- Changes in JPK after the implementation of KSeF – what else do taxpayers need to prepare for?
- Changes in SAF-T
- Correcting buyer data on invoice: corrective invoice, note, deadlines, recording, and JPK VAT
- 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 Account for Partially Returned Goods and VAT in JPK_V7M? Tax Deduction Guidelines.
- Invoice for consumer in JPK_VAT file
- Minister delays changes in JPK_VAT due to e-invoice obligation shift to 2026
- New MF regulation on recording invoices in JPK_V7 when renouncing advance invoice issuance
- Poland SAF-T framework
- Poland: Changes to JPK_VAT and KSeF Timeline by Minister of Finance
- Poland’s JPK_KR Update: New Reporting Requirements and Submission Deadlines for Taxpayers
- Possible Delays in Signing JPK_VAT Files via JPK WEB Client – Ministry of Finance Notice
- Restoration of JPK_VAT file signing via JPK WEB Client by Ministry of Finance.
- SAF-T for CIT – Revised regulation simplifies reporting
- SAF-T Public Consultation on the New Schemas Opened
- The Integration of KSeF Number in Poland’s JPK_V7 for E-Invoicing Mandate
- Update of SSL certificate for JPK test environment
Romania
- Combatting fraud through excessive ”E-” initiatives (transport, invoice, reporting)
- PwC Tax Talks: How Digitalization is Changing Tax Inspections by ANAF – Expert Insights
- Romanian SAF-T Reporting Obligation for Non-Established Taxpayers by January 2025
- SAF-T Enters a New Phase – Simple Declaration is No Longer Sufficient
Ukraine
- An Overview of the New SAF-T UA Compliance for Ukrainian Taxpayers
- Clarification of SAF-T UA audit file formation nuances by the State Tax Service.
- Discussion on Formation and Submission of SAF-T UA File by Tax and Banking Representatives
- Mandatory SAF-T Electronic File Submission for Large Taxpayers in Ukraine from January 2025
- Mandatory Submission of SAF-T UA: Impact on Large Taxpayers and VAT Payers
- Tax Service Holds Online Meetings with Mobile Operators to Discuss SAF-T UA Implementation
- Understanding the Upcoming SAF-T UA Requirements for Taxpayers in Ukraine
World
