Accounting technology / Glossary / SAF-T (Standard Audit File for Tax)

What is SAF-T (Standard Audit File for Tax)?

Definition

SAF-T, the Standard Audit File for Tax, is a standard XML format for exporting accounting data from a business's systems to the tax authority. First published by the OECD in 2005, it covers general ledger entries, customers and suppliers, invoices, payments and, in later versions, inventory and fixed assets. Several European countries require it, each with its own version.

Also calledStandard Audit File for TaxJPKD406

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Standard by: OECD (first version 2005)
Format: XML
Contents: Ledger, invoices, payments, master data

How SAF-T works

The OECD's Forum on Tax Administration designed SAF-T so that tax auditors could receive reliable transaction data in one readable layout instead of extracts from every accounting package. Version 2.0, published in 2010, added inventory and fixed assets. Countries adapt it: Portugal, Poland (where the files are called JPK), Norway, Lithuania and Romania (declaration D406) are among those that use it, some as a regular monthly filing and others only when the tax authority asks during an audit. The file is built from the general ledger, so the chart of accounts must map to the standard account groupings, and master data for customers, suppliers and products must be complete. Avalara and Fonoa prepare and file SAF-T alongside VAT returns.

Common questions

Which countries require SAF-T?+

Countries including Portugal, Poland, Norway, Lithuania and Romania, each with its own version and timetable. Some require a regular filing; others ask for the file only during an audit.

Is SAF-T the same as e-invoicing?+

No. E-invoicing sends each invoice as structured data when it is issued; SAF-T is an export of accounting records for a period, sent on a schedule or on request.

Where does the data for SAF-T come from?+

The general ledger and sub-ledgers: journal entries, customer and supplier records, invoices and payments, mapped to the country's standard accounts and tax codes.