SAF-T
Standard Audit File for Tax (SAF-T) and equivalent tax audit files: who must file, when, and in what format.
6 requirements across 6 countries · 6 source-verified against official tax-authority pages. ERP support is shown only where a vendor source was checked; everything else is unknown.
| Country | Report | Frequency | Deadline | Filing channel / format | ERP support | Status / source |
|---|---|---|---|---|---|---|
| France | Fichier des écritures comptables (FEC) Accounting entries file (audit file) | On request during a tax audit of computerised accounts | On request | Flat file in the format set by LPF art. L47 A-I / BOFiP | Business Central: native; Light: https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/france/france-local-functionality (Export General Ledger Entries for Tax Audits); Lensing (Everest): Not a periodic SAF-T filing; France's equivalent audit file.; Unit4 ERPx: None; Workday Financials: None; IFS Cloud: None | verified [1] checked 2026-10-16 |
| Germany | Datenzugriff nach § 147 Abs. 6 AO (GoBD) Tax-audit data access | On request during a tax audit | On request | Machine-readable, machine-evaluable format per the tax authority's specifications | Business Central: native; Light: https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/germany/germany-local-functionality (Export Data for a Digital Audit); Lensing (Everest): Germany has no SAF-T; this is the nearest equivalent.; Unit4 ERPx: None; Workday Financials: None; IFS Cloud: None | verified [1] checked 2026-10-16 |
| Mexico | Contabilidad electrónica (catálogo de cuentas, balanza de comprobación) Electronic accounting (chart of accounts, trial balance) | Trial balance monthly; chart of accounts with first balance and on change; journals on request | Unverified (rule 2.8.1.7 RMF page not fetchable) | XML via Buzón Tributario (CFF art. 28 III–IV) | Business Central: native; Light: https://learn.microsoft.com/en-us/dynamics365/business-central/localfunctionality/mexico/mexico-local-functionality (General Electronic Accounting Regulations in Mexico); Lensing (Everest): ; Unit4 ERPx: None; Workday Financials: None; IFS Cloud: None | verified [1] checked 2026-10-16 |
| Poland | JPK_KR_PD (JPK_PD) SAF-T accounting books for income tax | Annual | For CIT payers with revenue > €50m and tax groups: first files in 2026 for years starting after 31 Dec 2024 (31 Jul 2026 for calendar years); other monthly JPK_VAT filers from years starting after 31 Dec 2025; all others after 31 Dec 2026 | Electronic, XML | Light: ; Lensing (Everest): Poland's VAT SAF-T (JPK_V7M/V7K) is listed under VAT & tax reporting.; Unit4 ERPx: None; Workday Financials: None; IFS Cloud: None | verified [1] [2] checked 2026-10-16 |
| Romania | Declarația informativă D406 (SAF-T) Standard audit file for tax | Periodic (monthly or quarterly; exact rule unverified); annual 'Active' (assets) section | Large taxpayers from 1 Jan 2022, medium from 1 Jan 2023, small from 1 Jan 2025 (6-month grace for first report, 5 months for the second); regular deadline unverified | Electronic XML via ANAF (DUKIntegrator validation) | Light: ; Lensing (Everest): ; Unit4 ERPx: None; Workday Financials: None; IFS Cloud: None | verified [1] [2] checked 2026-10-16 |
| UAE | FTA Audit File (FAF) Tax audit file | On request during an FTA audit | On request | CSV with FTA-specified data elements | NetSuite: native; Light: https://docs.oracle.com/en/cloud/saas/netsuite/ns-online-help/section_1539749458.html (United Arab Emirates Tax Audit File); Lensing (Everest): ; Unit4 ERPx: None; Workday Financials: None; IFS Cloud: None | verified [1] checked 2026-10-16 |
No requirement recorded yet (unverified) for: Belgium, Croatia, Spain, Malaysia, United Arab Emirates, Saudi Arabia, Hungary, Italy, India.
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