Standard Audit File for Tax (SAF-T)

Standard Audit File for Tax (SAF-T)

What is SAF-T?

SAF-T (Standard Audit File for Tax) is an international standard developed by the OECD to facilitate the electronic exchange of accounting data between businesses and tax authorities. It defines a common XML-based format for transmitting financial records in a structured, machine-readable way, improving audit efficiency and transparency.

Originally introduced in 2005, SAF-T enables companies to submit detailed accounting data—such as general ledger entries, invoices, and payments—upon request or via periodic submission, depending on local requirements.

Key Objectives of SAF-T
Standardization: Promote consistency in tax reporting formats
Automation: Facilitate electronic audits and reduce manual effort
Transparency: Provide tax authorities with detailed, structured data
Flexibility: Adaptable to national legal and fiscal frameworks
What Does SAF-T Contain?

A typical SAF-T file includes structured information from:

General ledger and journal entries
Accounts receivable/payable
Customer and supplier master data
Invoices and payments
Inventory movements (in some implementations)

The XML schema is extensible and allows governments to define country-specific profiles.

Example: SAF-T (PT) in Portugal includes additional fields for local VAT codes and fiscal document types.

Country Adoption Examples Portugal

Mandatory SAF-T for accounting and invoicing data

Poland

Uses SAF-T (JPK) for VAT, revenue, and ledger reporting

Norway

Requires SAF-T for businesses above certain revenue thresholds

Lithuania

Various levels of SAF-T adoption in progress or already required

Romania

Various levels of SAF-T adoption in progress or already required

Hungary

Various levels of SAF-T adoption in progress or already required
Eaglessoft

Benefits for Businesses

  • Avoid penalties through structured, timely compliance
  • Reduce audit preparation workload
  • Streamline ERP data extraction and validation
  • Improve trust and transparency in tax authority relationships
How Eaglessoft Supports SAF-T

Eaglessoft enables seamless SAF-T compliance through:

  • ERP-Integrated SAF-T Generation: Extract structured data directly from SAP or other systems
  • Country-Specific Profiles: Support for national SAF-T variants (e.g., SAF-T PT, SAF-T JPK)
  • Validation & Error Checking: Ensure XML structure and mandatory fields are correct
  • Audit-Ready Archive: Long-term storage and version tracking of SAF-T files

Whether you’re subject to one-time audit data requests or regular submissions, Eaglessoft’s tools provide a secure and automated solution.

How Can We Help?

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