# 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](https://erplocalization.com/france/#saf-t) | **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]](https://bofip.impots.gouv.fr/bofip/9028-PGP.html) checked 2026-10-16 |
| [Germany](https://erplocalization.com/germany/#saf-t) | **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]](https://www.gesetze-im-internet.de/ao_1977/__147.html) checked 2026-10-16 |
| [Mexico](https://erplocalization.com/mexico/#saf-t) | **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]](https://wwwmat.sat.gob.mx/aplicacion/42150/envia-tu-contabilidad-electronica) checked 2026-10-16 |
| [Poland](https://erplocalization.com/poland/#saf-t) | **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]](https://podatki.gov.pl/podatki-firmowe/jednolity-plik-kontrolny/jpk_pd/jpk_pd) [[2]](https://www.podatki.gov.pl/aktualnosci/31-lipca-2026-r-termin-na-przeslanie-ksiag-rachunkowych-w-formie-pliku-jpk_kr_pd) checked 2026-10-16 |
| [Romania](https://erplocalization.com/romania/#saf-t) | **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]](https://static.anaf.ro/static/3/Anaf/20241118091954_com1030obligativitatedepuneresaftcontribuabilimici.pdf) [[2]](https://www.anaf.ro/anaf/internet/ANAF/despre_anaf/strategii_anaf/proiecte_digitalizare/SAF-T) checked 2026-10-16 |
| [UAE](https://erplocalization.com/united-arab-emirates/#saf-t) | **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]](https://tax.gov.ae/DataFolder/Files/Pdf/requirement-document-for-tax-accounting-software.pdf) checked 2026-10-16 |

No requirement recorded yet (unverified) for: Belgium, Croatia, Spain, Malaysia, United Arab Emirates, Saudi Arabia, Hungary, Italy, India.

---
Canonical: https://erplocalization.com/saf-t/ · Last updated: 2026-10-16 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. Data: CC BY-NC 4.0 (commercial use needs a licence: https://erplocalization.com/data-licence/), attribution "ERP Localization (erplocalization.com)".