SAF-T, Standard Audit File for Tax, is an international standard for the electronic exchange of accounting data from organizations to national tax authorities. The standard was defined by the Organisation for Economic Co-operation and Development (OECD). The SAF-T standard is increasingly being adopted within European countries as a means to file tax returns electronically.
European countries that have adopted*, or are in the process of adopting, SAF-T include Portugal, Luxembourg, France**, Austria, Lithuania, Poland, and Lithuania.
* A number of countries offer exemptions depending on the number of employees a company has, amount of income, and the type of filing.
** Although France has adopted "Standard Audit File for Taxation", it is not based strictly on the OECD SAF-T and is a proprietary format.
Country specific SAF-T information
For more information on how SAF-T will impact your filing, please review the relevant country section below.
Poland initially introduced SAF-T requirements in July 2016. Initially targeted at large taxpayers, it is currently compulsory for all taxpayers and is called JPK (Jednolity Plik Kontolny).
VAT with declaration (originally JPK_VDEK)
Since November 2020, SAF-T is mandatory for all companies, regardless of their annual revenue. This new approach involves the monthly submission of a single file by the 25th of the month for the previous month. This file contains all of the required data such as VAT records and VAT declaration. The good news is that Avalara will prepare and file this all for you, all that you need to do is ensure you submit all required data using the latest Avalara data templates. For more information on what you need to do to remain SAF-T compliant for Polish VAT returns, please review the SAF-T Requirements for Poland help page.
Important: Please note that due to the nature of SAF-T compliant VAT returns, an additional expense may be incurred by customers who file in regions where they are required.