SAF-T

OECD tax-audit file format, a pillar of periodic digital reporting.

Definition

SAF-T is an OECD-defined XML schema structuring the export of the general ledger, sales/purchase invoices, journal entries, stock and fixed assets. Each country publishes its own variant (SAF-T PT in Portugal, JPK in Poland, SAF-T NO in Norway, SAF-T RO in Romania) derived from the reference model.

Origin

Defined by the OECD in Guidance for the Standard Audit File-Tax (SAF-T) version 2.0 (Committee on Fiscal Affairs / CTPA, 2010), extending the v1.0 of 2005.

Example in context

<AuditFile><Header><AuditFileVersion>2.0</AuditFileVersion></Header><MasterFiles><GeneralLedgerAccounts>…</GeneralLedgerAccounts></MasterFiles></AuditFile>

Related terms

• CTC — continuous transaction controls.
• EU ViDA 2025 — digital reporting requirements.