SAF-T Austria, the Standard Audit File-Tax, is the structure for handing computerised accounting data to the Austrian tax authority. Since the 1998 Abgabenänderungsgesetz, sections 131 and 132 of the Federal Fiscal Code (BAO) require businesses with computerised bookkeeping to provide their data on data carriers. The finance ministry publishes SAF-T Austria for software makers to implement. It is an audit file, not an e-invoice.
What is it for?
When the tax authority examines a business, it can ask for the accounting data in a form its tools can read. The ministry's page describes the obligation and links the technical information for software developers (BMF, in German). Your accounting software produces the file.
SAF-T Austria and e-invoices
| File | Holds | Used for |
|---|---|---|
| SAF-T Austria | accounting data | tax audits |
| ebInterface | one invoice | exchanging an invoice |
Klarbon does not open, check or produce SAF-T files. This is general information, not tax advice.
Related
Frequently asked questions
Why does Austria have a SAF-T format?
The Federal Fiscal Code (BAO, sections 131 and 132) requires businesses with computerised bookkeeping to provide their data on data carriers. The finance ministry publishes SAF-T Austria as the structure for that data.
Is SAF-T Austria an e-invoice format?
No. It holds accounting data for an audit. An e-invoice is a separate document, not an export of the accounts.
Can Klarbon open a SAF-T Austria file?
No, not today. Klarbon works with e-invoices and bank statements.