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Understanding Standard Audit File for Tax

SAF-T is the OECD's XML design for exporting accounting records to tax auditors. Read about version 2.0, national differences and Klarbon's plans.

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SAF-T, the Standard Audit File for Tax, is an XML design for exporting accounting records from business software to tax auditors in one predictable layout. The OECD's Forum on Tax Administration published the first version in May 2005 and version 2.0 in April 2010. Countries base their own schemas on it, so national SAF-T files are not interchangeable. Klarbon plans to open SAF-T files; this is not available yet.

What does SAF-T contain?

Area Holds
Header the company, the period, the software that made the file
Master files general ledger accounts, customers, suppliers, products, tax table, assets
General ledger entries journals and their transaction lines
Source documents sales and purchase invoices, payments, goods movements, asset transactions
Property Value
Designed by OECD Forum on Tax Administration
OECD versions 1.0, May 2005; 2.0, April 2010
Syntax XML, namespace urn:OECD:StandardAuditFile-Taxation/2.00 in version 2.0
National use each country sets its own schema, content and deadlines

The OECD guidance describes the content areas, from general ledger to fixed assets and inventory, and how countries may extend the schema (OECD guidance); the version 2.0 schema is in its appendix (OECD schema).

National SAF-T files

The OECD design is not a national filing calendar. Check the country-specific guidance for the population, file type and reporting period:

What does Klarbon do with SAF-T?

Opening and checking SAF-T files is planned, not available yet. Klarbon does not create SAF-T files: they need accounting and inventory data that an invoice or a statement does not hold.

Frequently asked questions

What is SAF-T?

The Standard Audit File for Tax, an XML file in which accounting software exports the records a tax auditor needs, such as the general ledger, customers, suppliers, invoices and payments. The OECD published the first version in May 2005 and version 2.0 in April 2010.

Is SAF-T the same in every country?

No. The OECD design is guidance. Each country sets its own schema, content and deadlines, so a Portuguese SAF-T file cannot be submitted in Norway or Romania.

Which countries use SAF-T?

Among others, Portugal with SAF-T (PT), Poland with JPK, Romania with the D406 return and Norway with SAF-T Financial. The national rules, not the OECD design, determine who must produce or submit each file.

Is SAF-T an e-invoice?

No. An e-invoice carries one invoice between two businesses. A SAF-T file is an export of the whole accounting records, or part of them, for the tax authority.

Sources

Updated 5 November 2026

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