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Worldwide SAF-T implementations and updates

What Is the SAF-T System and Why Does It Matter?

What is SAF-T, and Why Should You Care?

Free E-Book on SAF-T

Which countries have introduced OECD’s SAF-T


UPCOMING IMPLEMENTATIONS, CHANGES AND UPDATES

Bulgaria

  • Bulgaria is preparing to implement the Standard Audit File for Tax (SAF-T) to standardize tax reporting and exchange.
  • The Bulgarian National Revenue Agency has made the first version of the SAF-T Bulgaria XSD schema available on their website.
  • The European Commission’s support has influenced Bulgaria’s decision to adopt SAF-T, incorporating best practices from existing implementations in the EU.
  • The goal is to streamline tax audits and reduce compliance burdens for taxpayers, initially with voluntary participation and phased implementation based on taxpayer size.
  • The phased roll-out of SAF-T is planned to begin in 2025, with mandatory implementation for large taxpayers first and gradually extending to smaller taxpayers over a five-year period.

Denmark

Norway

  • A new SAF-T format 1.30 must be used for the accounting period starting in January 2025

Poland

  • New draft regulation amending JPK_VAT with a declaration published on 31st May 2024
  • Amends data included in JPK_V7M and JPK_V7K returns
  • New timeline: 1 Feb. 2026 to 1 Jul. 2026 for no obligation to include KSeF unique ID on VAT return
  • Until 1 July 2026, no obligation to include data from simplified invoices in VAT return
  • Timeline aligns with mandatory e-invoicing via KSeF starting on 1 Feb. 2026

Romania

  • Romanian SAF-T reporting obligation for non-established taxpayers by January 2025

Ukraine

  • Starting January 1st 2025, SAF-T electronic files will be mandatory in Ukraine for large taxpayers
  • Large taxpayers are legal entities with income exceeding five hundred million hryvnias over the last four fiscal quarters
  • SAF-T file must be submitted to tax authority within two business days of receiving request

Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE


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