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What is the SAF-TSAF-T (Standard Audit File for Tax) is a file type based on the XML standard. It is created in a standard readable format from data exports taken from accounting records. SAF-T is used internationally to ensure the fast and secure digital transfer of tax information. It is known for its high level of security, ability to simplify the collection of tax data and simple readability due to its standardised format. system?
Standard Audit File for Tax (SAF-T) is an international standard designed to facilitate the exchange of tax and accounting information between companies and tax authorities.
Developed by the Organisation of Economic Co-operation and Development (OECDOrganisation for Economic Co-operation and Development. The OECD is an international organisation that promotes economic growth, social progress, and environmental sustainability through data, analysis, and policy advice. It has 38 member countries and focuses on topics like climate change, artificial intelligence, and gender equality), it aims to simplify tax reporting, enhance transparency and improve tax compliance.
SAF-T files, typically structured in XMLExtensible Markup Language is a markup language and file format for storing, transmitting, and reconstructing arbitrary data. format, contain key financial data such as general ledger entries, invoices, and accounts payable and receivable.
Countries across Europe and beyond have introduced SAF-T, with varying levels of implementation.
Which countries have introduced SAF-T?
Bulgaria
Bulgaria is the latest country set to introduce mandatory SAF-T reporting in a phased approach, starting January 2026.
The launch timetable is as follows:
Jan 2026: Large enterprises (>BGN 300m turnover or tax >BGN 3.5m)
Jan 2028: Mid-sized enterprises (>BGN 15m turnover or tax >BGN 1.5m
Jan 2030: All other taxpayers
Ukraine
Adopted since 2023, Ukraine has set a similar phased approach from 2025 to 2027.
This staggered approach means businesses need to keep up with multiple deadlines and evolving requirements, adding to the complexity.
Denmark
As part of the Danish Bookkeeping Act, the SAF-T and digital bookkeeping requirements will be introduced in phases from 2024 to 2026.
The SAF-T rollout is linked to e-invoicingElectronic invoicing - widely referred to as e-invoicing - is the exchange of a digital document between a supplier and a buyer. E-invoices are issued, transmitted and received in a structured data format that enabled automatic and electronic processing. They contain data in a machine-readable format so that an AP system can read an invoice without manual data entry, leading to faster and more efficient invoicing. requirements, adding another layer of technical complexity.
Businesses need to ensure their systems can handle both SAF-T reporting and e-invoicing formats.
Romania
Since 2022, medium and large companies in Romania have had to report their tax information electronically through SAF-T.
Norway
Made mandatory in 2020, however only submitted upon request. Although, it is expected to be extended to areas such as corporation tax.
Angola
Introduced in 2019 as part of the country’s implementation of the VAT regime. Angola is the only country outside Europe to have adopted the SAF-T requirements for electronic data transmission.
Lithuania
SAF-T of a Lithuanian entity to be submitted to the Lithuanian Tax Authority upon request for the purpose of auditing the entity’s taxes. There is no requirement at present to produce SAF-T on a periodic basis.
Poland
SAF-T replaced VAT returns in Poland from October 2020.
Submissions are due at the same time as the monthly or quarterly VAT return, and must be submitted by the 25th of the month following the reporting period. The obligation applies to non-resident Polish VAT registered businesses, too.
France
Introduced in 2014 and is only required on-demand by the French tax authorities, usually prior to a VAT audit.
Luxembourg
One of the early adopters, SAF-T was introduced in 2011. It is limited to resident companies with a reporting threshold of €112,000 per annum. It is only required on demand by the tax authorities.
Portugal
Portugal was the first country to implement in 2009. Authorities require for the file to be submitted on a monthly basis for both resident and non-resident businesses.
Accounting SAF-T is intended to facilitate the exchange of accounting information between companies and tax authorities, promoting transparency and aiding in tax audits. This has been postponed to 2026, the first report due early 2027.
Austria
As of January 2009, all companies must be prepared to provide the SAF-T report when requested by the tax authorities.
The challenges of SAF-T for businesses
While SAF-T promotes transparency and efficiency, businesses often struggle with its implementation due to:
- Complexity and data volume – The extensive datasets required for SAF-T submissions mean businesses must extract and format large amounts of financial data.
- Variability between countries – Different nations have unique SAF-T requirements, making compliance particularly challenging for multinational companies.
- Integration with e-invoicing – In some countries (e.g., Denmark, Poland, and Romania), SAF-T reporting is closely linked to e-invoicing mandates, adding another layer of complexity.
- Need for adaptable IT systems – Businesses must ensure their accounting software can generate SAF-T files in the correct format while remaining flexible to updates in regulations.
To manage these challenges, companies need robust tax technology capable of automating SAF-T reporting, reducing manual effort, and ensuring compliance with multiple jurisdictions.
How Innovate Tax can help
Navigating SAF-T compliance requires the right expertise and technology. At Innovate Tax, we can help businesses understand their SAF-T obligations and advise on the most suitable solutions for compliance. Get in touch with us today.
As more tax authorities shift toward digital reporting, businesses must ensure their accounting systems are SAF-T-compliant to meet evolving regulatory requirements and avoid penalties.
