Countries Implementing OECD’s SAF-T Standard Audit File for Tax: Global Adoption and Timeline Overview

• The OECD’s Standard Audit File for Tax (SAF-T) is a harmonised XML schema for exchanging company transaction data with tax authorities.
• Countries that have implemented or proposed SAF-T include: Portugal, Austria, Luxembourg, France, Poland, Lithuania, Angola, Norway, EU OSS & IOSS, Romania, Denmark, Ukraine (paused), Mozambique (proposed), and Bulgaria (phased from 2026).
• SAF-T can be required monthly, on-demand, or for specific taxpayer groups, depending on the country.
• SAF-T covers reporting for general ledger, accounts receivable/payable, fixed assets, and inventory.
• Some countries have replaced traditional VAT returns with SAF-T submissions.

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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