E-invoicing

SAF-T (Standard Audit File for Tax)

An OECD-defined XML file of accounting data that tax authorities in several EU countries require for audits or as a periodic filing.

What SAF-T (Standard Audit File for Tax) means

The Standard Audit File for Tax is an XML structure designed by the OECD to give tax auditors accounting data in a predictable format: general ledger entries, customer and supplier master data, invoices, payments, inventory and fixed assets. Instead of requesting printouts, the auditor asks for the file and runs automated checks.

Countries adopt it differently. Portugal and Poland require SAF-T style files as regular filings (Poland's JPK_V7 replaces the VAT return altogether), Lithuania, Romania, Norway and others require it on demand or periodically, while France has its own FEC file. The national schemas differ, so a SAF-T export is always country specific. Kontevia keeps the underlying data in a structure that maps to these files so the export can be produced where it is required.

Related terms

Digital bookkeepingKeeping accounting records in software rather than on paper, increasingly required by law together with digital submission to the tax authority.Tax returnThe periodic declaration a business files with the tax authority to report its tax base and the tax due. VAT returns are monthly or quarterly; income tax returns are annual.Chart of accountsThe structured list of ledger accounts a business posts to. Some countries prescribe a national chart, others leave it to the company.E-invoice (electronic invoice)An invoice issued, sent and received in a structured electronic format that software can process automatically. A PDF is not an e-invoice under EU law.

This entry is general information, not tax advice. Rules change; check the current position with your adviser or the tax authority of your country.

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Kontevia applies these rules for you

Rates, thresholds and e-invoicing formats come from the jurisdiction data of your country. You send the document, Kontevia books it and keeps the VAT summary ready.

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