What is the SAF-T system?

Hungary

In Hungary companies must have their systems ready to send SAF-T files when required by the tax authority. This information must include:

• General accounting, customers, suppliers and VAT
• Accounts receivable
• Accounts payable

Lithuania

All companies subject to VAT in Lithuania are obliged to generate the registration, sending and analysis of tax and accounting information returns in the SAF-T format. This report forms the i.MAS electronic system of tax and accounting information reporting, together with the subsystems of invoice reporting and goods movement reporting.

Portugal

Portugal implemented the SAF-T system in 2008. The adoption started in 2013 with a legislative change for companies to migrate to the electronic SAFT-PT system. A new adaptation in 2018 obliges companies to have the new SAF-T accounting file include the following control fields: lists of items, customers, and suppliers; VAT regimes, accounting movements, and chart of accounts.

Poland

Poland uses the SAF-T JPK_VAT system for electronic VAT returns, which is mandatory for both Polish companies and companies operating commercially in the country. This electronic file consists of two parts. On the one hand, it must contain the fields for the inclusion of VAT records (information on purchases and sales), and on the other hand, the fields with the tax data for the VAT return of companies and taxpayers.

Norway 

Norway requires companies with a turnover of more than €500,000 to submit accounting data in SAF-T format. The information is sent to the government's Altinn portal in SAF-T Financial format.

Romania

The National Tax Administration Agency (ANAF) requires the submission of tax and accounting information through the SAF-T D406 Standard Tax Control File system embedded in a PDF.  It is mandatory for large taxpayers as of January 2022; in 2023 for medium-sized companies and in 2025 for small companies.