What is the SAF-T system?

The SAF-T is a structured file that contains accounting and tax information in a readable, standardized, and portable format, independent of the software used. It was introduced by the OECD with two main objectives:

• Facilitate tax audits and controls through a standardized format.
• Reduce administrative burdens and errors resulting from manual data handling.

Each country adapts the standard to its legal framework by incorporating fields, validations, and additional structures that reflect its local requirements. It does not replace other tax obligations such as VAT returns or electronic invoicing but complements them by providing tax authorities with faster, more structured access to accounting data.

The format is aimed both at companies subject to regulatory obligations (typically those registered for VAT) and at b seeking to harmonize audit and control processes in the digital era.

A SAF-T file consists of three main sections: header, master data, and accounting movements, complemented by country-specific annexes.

1. Header: Includes taxpayer identification, reporting period, schema version, and software information used to generate the file.
2. Master Files: They contain the basic information that defines the accounting structure:
   • Chart of accounts
   • List of customers and suppliers
   • Items or services, tax types, and VAT rates
   • Banks, currencies, and payment terms
3. General Ledger & Subledgers: Reflect the company’s economic activity:
   • Accounting entries and journal
   • Sales and purchase invoices
   • Accounts receivable and payable
   • Inventory movements and fixed assets
   • Adjustments or accounting corrections
4. Local Specifications: Each country may add specific validations or structures to meet its legal requirements, such as VAT codes or tax catalogs. The reporting frequency and transmission channels also vary: monthly, quarterly, or upon request by the tax authority.

SAF-T is widely implemented across Europe, although each jurisdiction applies its own version with varying levels of scope and mandatory use. Below are the main implementations.

Portugal

SAF-T PT, in force since 2008, was the first European implementation and covers both accounting and e-Invoicing. Since 2013, companies have submitted files including products, clients, suppliers, VAT regimes, and accounting movements. In 2025, full integration with the e-Fatura portal is expected, adding automatic validations and cross-checks. Reporting is usually monthly, and the data is used for in-depth VAT control.

Poland

Poland applies the JPK (Jednolity Plik Kontrolny) system, based on the SAF-T standard, as a cornerstone of its digital tax strategy. The JPK_VAT file is mandatory for all VAT-registered companies, combining record-keeping and monthly declaration. Other variants such as JPK_FA (invoices) or JPK_MAG (inventory) serve specific control purposes. The system integrates with the national KSeF e-Invoicing platform, enabling automatic data matching and early detection of inconsistencies.

Romania 

The D406, Romania’s local SAF-T version managed by ANAF, has been rolled out gradually since 2022: for large companies first, medium-sized in 2023, and small enterprises from 2025. It includes general ledger, sales, purchases, inventory, and fixed assets. Files are submitted electronically with automatic receipts, and integration with the RO e-Factura system gives the authority a unified view of business operations.

Norway

The SAF-T Financial is mandatory for companies with annual revenue exceeding €500,000. Firms must be able to generate and submit the file when requested by the tax administration through the Altinn portal. It includes chart of accounts, transactions, and master data, helping authorities identify inconsistencies and assess risk. Norway has recently strengthened automatic checks and penalties for errors or delays.

Lithuania

The i.SAF-T system, part of the i.MAS platform, requires all VAT-registered companies to report accounting and tax data in structured format. It complements the i.SAF (invoices) and i.VAZ (goods transport) modules, providing full transaction traceability. Reporting may be monthly or on request, depending on taxpayer type, and has significantly reduced audit times.

Hungary

Hungary has not yet made SAF-T mandatory but has developed an experimental scheme aligned with OECD standards. Companies must be able to generate the file upon request for certain controls, including VAT, general ledger, and subledger data. The system is expected to merge in coming years with the online invoice reporting (RTIR) model, creating a unified reporting framework.

Bulgaria

Bulgaria plans to introduce its own SAF-T from 2026. Currently in a technical consultation phase, it aims to harmonize accounting reporting with EU standards and reduce administrative burdens. It is expected to include accounting and VAT data, inspired by the Portuguese and Polish models. Pilot tests will be conducted before general enforcement to adjust technology and business infrastructure.

Note: Frequency, format, and transmission channels differ by country. Always review the latest local schema and technical guides before implementation.

Follow these eight steps for a secure and efficient transition:

1. Assess current systems: identify the sources of accounting and tax information.
2. Analyze local requirements: check schema version, frequency, and required annexes.
3. Map your data: align your ERP fields with the official structure.
4. Develop extraction processes: build the ETL routine or internal function that generates the file.
5. Validate content: ensure structural accuracy, accounting consistency, and data integrity.
6. Run pilot tests: use controlled periods and various document types.
7. Automate operations: schedule file generation and submission, managing receipts and retries.
8. Maintain governance: implement internal controls and train staff for each update.

SAF-T not only simplifies external audits but also strengthens internal monitoring:

• Faster audits: the standardized structure allows large volumes of data to be reviewed efficiently.
• Enhanced traceability: facilitates tracking of entries, adjustments, and inter-module relationships.
• Reduced penalties: consistent, validated data lowers the risk of fines.
• Operational transparency: promotes a culture of control and continuous improvement.

It does not replace tax returns or e-Invoicing obligations. Instead, it complements those processes, increasing tax authorities’ visibility over the actual economic activity of companies.