--- title: What is SAFT-T? description: SAF-T stands for "Standard Audit File for Tax." It is an international standard for the electronic exchange of accounting data, developed by the Organization for Economic Cooperation and Development (OECD). image: https://tax.athene.no/hubfs/Blog%20images/saft-t..jpg --- # What is SAFT-T? [ Petra Remman ](https://tax.athene.no/en/blog/author/petra-remman) Wednesday, 17 August 2022 SAF-T stands for "Standard Audit File for Tax". It is an international standard for the electronic exchange of accounting data, developed by the Organization for Economic Cooperation and Development (OECD). The SAF-T format defines a standardized structure for electronic accounting data that allows tax authorities to perform audits and data analysis more efficiently. It specifies the requirements for data content, format, and structure for various accounting-related transactions and processes, including general ledger, accounts payable and receivable, inventory, fixed assets, and tax information. Simplifying the data exchange process SAF-T is intended to simplify the process of data exchange between businesses and tax authorities, making it easier for businesses to comply with tax regulations, reducing the cost and administrative burden associated with tax audits and inquiries, and facilitating the analysis of business data by tax authorities to detect potential fraud or errors. SAF-T is mandatory in several countries The use of SAF-T is already mandatory in some countries, such as Portugal, Norway, and Poland, and is being considered or implemented in other countries around the world. For companies whose accounting systems don’t have option to generate such files, Athene offers solution to convert the data to SAF-T format. This is especially important for clients with a branch (NUF) that are liable to report VAT in Norway. You're welcome to [contact us](https://tax.athene.no/en/contact-us) if you have any questions or need help with any of your international interests.  [![Facebook](https://tax.athene.no/hubfs/Icons/Social%20icons%20-%20blogpost%20sharing/facebook.svg) ](https://www.facebook.com/sharer/sharer.php?u=https://tax.athene.no/en/blog/what-is-saft-t) [![Twitter](https://tax.athene.no/hubfs/Icons/Social%20icons%20-%20blogpost%20sharing/twitter.svg) ](https://twitter.com/intent/tweet?text=https://tax.athene.no/en/blog/what-is-saft-t) [![LinkedIn](https://tax.athene.no/hubfs/Icons/Social%20icons%20-%20blogpost%20sharing/linkedin.svg) ](https://www.linkedin.com/shareArticle?mini=true&url=https://tax.athene.no/en/blog/what-is-saft-t&title=&summary=&source=) Do you have any questions? [![Contact us](https://hubspot-no-cache-eu1-prod.s3.amazonaws.com/cta/default/7856336/86465e68-39a2-4a04-8aac-30d81196b38c.png)](https://hubspot-cta-redirect-eu1-prod.s3.amazonaws.com/cta/redirect/7856336/86465e68-39a2-4a04-8aac-30d81196b38c) ##### [ Petra Remman ](https://tax.athene.no/en/blog/author/petra-remman) [petra@athene-group.no](mailto:petra@athene-group.no) Petra is the Head of Athene Tax. She has more than 10 years' experience with indirect taxation, such as value added tax, duties and customs. This includes services such as VAT registration, submission of VAT returns and VAT refunds in various countries. During this period, she has specialized in helping Norwegian and European companies with correct VAT treatment of foreign transactions and e-commerce. She is a member of the International VAT Association (IVA) and is passionate about helping our customers solve complicated VAT matters abroad. ## Recent posts ### [How to apply for a D-number in Norway? A D-number is a personal identification number used by people who need to have a Norwegian...](https://tax.athene.no/en/blog/d-number-application) ### [Athene Tax enhances immigration advisory through participation in UDI's User Council We are pleased to announce that Athene Tax recently participated in UDI's User Council/...](https://tax.athene.no/en/blog/athene-tax-enhances-immigration-advisory-through-participation-in-udis-user-council) ### [Key Takeaways from Our Kick-off in Gdansk Last week, we had the privilege of bringing together our talented teams from Norway, Sweden,...](https://tax.athene.no/en/blog/takeaways-kick-off) ### [Athene Tax Announces Acquisition of Intrum VAT Services Athene Group is pleased to announce that it has entered into an agreement to acquire Intrum Oy's...](https://tax.athene.no/en/blog/acquisition-of-intrum-vat-services) ### [Athene Tax Explores the Future of AI at Desayuno AI The Spanish-Norwegian Chamber of Commerce, in collaboration with the Spanish Embassy, recently...](https://tax.athene.no/en/blog/future-desayuno-ai) ![Cookie settings](https://www.athene.no/hubfs/cookie-athene.svg) ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Petra Remman", "url" : "https://tax.athene.no/en/blog/author/petra-remman" }, "dateModified" : "2023-03-22T06:56:03.459Z", "datePublished" : "2022-08-17T11:53:00.000Z", "headline" : "What is SAFT-T?", "image" : [ "https://tax.athene.no/hubfs/Blog%20images/saft-t..jpg" ], "mainEntityOfPage" : { "@id" : "https://tax.athene.no/en/blog/what-is-saft-t", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://tax.athene.no/hubfs/Please%20funk-1.png" }, "name" : "Athene Accounting AS" } } ``` ```json { "@context" : "http://schema.org", "@type" : "Article", "articleBody" : [ "The SAF-T format defines a standardized structure for electronic accounting data that allows tax authorities to perform audits and data analysis more efficiently. It specifies the requirements for data content, format, and structure for various accounting-related transactions and processes, including general ledger, accounts payable and receivable, inventory, fixed assets, and tax information.", "Simplifying the data exchange process
SAF-T is intended to simplify the process of data exchange between businesses and tax authorities, making it easier for businesses to comply with tax regulations, reducing the cost and administrative burden associated with tax audits and inquiries, and facilitating the analysis of business data by tax authorities to detect potential fraud or errors.", "SAF-T is mandatory in several countries
The use of SAF-T is already mandatory in some countries, such as Portugal, Norway, and Poland, and is being considered or implemented in other countries around the world.", "For companies whose accounting systems don’t have option to generate such files, Athene offers solution to convert the data to SAF-T format. This is especially important for clients with a branch (NUF) that are liable to report VAT in Norway.", "You're welcome to contact us if you have any questions or need help with any of your international interests." ], "articleSection" : "SAF-T stands for \"Standard Audit File for Tax\". It is an international standard for the electronic exchange of accounting data, developed by the Organization for Economic Cooperation and Development (OECD).", "author" : { "@type" : "Person", "name" : "Petra Remman" }, "datePublished" : "2022-08-17", "image" : "https://tax.athene.no/hubfs/Blog%20images/saft-t..jpg", "name" : "What is SAFT-T?", "publisher" : { "@type" : "Organization", "name" : "Athene Tax" }, "url" : "https://tax.athene.no/en/blog/what-is-saft-t" } ```