Where SAF-T is used
SAF-T is an international standard for electronic exchange of accounting data, aimed at streamlining tax compliance and audit processes through standardized reporting.
Where is SAF-T used
SAF-T and similar electronic reporting systems are being implemented at different rates and with varying requirements worldwide.
Various European countries have implemented SAF-T, including Austria, Czech Republic, France, Lithuania, Luxembourg, Norway, Poland, and Portugal. While the OECD provides the general framework, each country has added country-specific elements to meet local reporting requirements. These countries have introduced legislation to enforce SAF-T requirements, and the standard continues to be adopted in additional EU Member States, with countries in other regions actively considering introducing it as well.
| Country | Status | Mandatory Since | Business Size Requirements | Filing Frequency | Key Characteristics | Sovos Support |
|---|---|---|---|---|---|---|
| Austria | Optional | - | All businesses | On request | - | Unknown |
| Czech Republic | Partial | 2020 | VAT payers | On request | - | Unknown |
| Croatia | In development | - | - | - | - | Unknown |
| France | Mandatory | 2024 | All businesses | On request | Recently implemented with comprehensive scope | Yes |
| Lithuania | Mandatory | 2016 | All VAT-registered businesses | Monthly | Focus on VAT transactions and general ledger | Yes |
| Luxembourg | Mandatory | 2011 | All businesses | On request | Earlier adopter with stable requirements | Yes |
| Norway | Mandatory | 2020 | All businesses subject to bookkeeping obligations | On request | Comprehensive data requirements | Yes |
| Poland | Mandatory | 2016 (phased) | All VAT-registered businesses | Monthly for VAT, on-request for other modules | Multiple modules (JPK); strict enforcement; complex implementation | Yes |
| Netherlands | In development | - | - | - | - | Unknown |
| Portugal | Mandatory | 2008 | All businesses | Monthly | First country to adopt SAF-T; comprehensive requirements | Yes |
| Romania | Mandatory | 2022 | Large taxpayers initially, expanding to all | On request (moving to monthly) | Phased implementation approach | Yes |
| Slovakia | Mandatory | 2022 | All businesses | On request | Comprehensive scope with periodic submissions | Yes |
| Country | System Name | Status | Business Size Requirements | Filing Frequency | Sovos Support |
|---|---|---|---|---|---|
| Greece | myDATA | Mandatory since 2020 | All businesses | Real-time | Yes |
| Hungary | NAV | Mandatory since 2018 | All VAT-registered businesses | Real-time | Yes |
| Italy | FatturaPA | Mandatory since 2019 | All VAT-registered businesses | Real-time | Yes |
| Spain | SII | Mandatory since 2017 | Businesses with turnover>€6M | Real-time | Yes |
| United Kingdom | Making Tax Digital | Mandatory since 2019 | VAT-registered businesses | Quarterly | Yes |