SAF-T (Standard Audit File for Tax) Explained: OECD Standard, Periodic vs On-Request Countries
SAF-T (Standard Audit File for Tax) is the OECD's XML standard for exporting accounting data to tax auditors. What the OECD guidance note v2.0 (2010) actually says, and which countries require periodic SAF-T filing (Romania D406, Poland JPK, Portugal) versus a file on request (Norway, Lithuania, Luxembourg; SAF-T is an optional format in Austria), each dated and sourced.