If you sell online in Europe and at some point you have to register for VAT in another country, sooner or later you’ll bump into a scary acronym: SAF-T. In this article we explain it simply: what it is, which countries it matters in, and above all when it actually concerns a seller and when it doesn’t.
What is SAF-T
SAF-T stands for Standard Audit File for Tax: it’s an international standard (OECD) that defines a file — usually XML — through which a business makes its accounting and VAT data available to the tax office in a standardised structure. It’s meant to make audits faster and more uniform.
The important point: every country applies it its own way, with its own schema, name and rules. Some examples:
- 🇵🇱 Poland → JPK (e.g. JPK_V7M)
- 🇵🇹 Portugal → SAF-T PT
- 🇷🇴 Romania → D406 / SAF-T
- 🇱🇹 Lithuania → i.SAF / i.VAZ
- 🇳🇴 Norway → SAF-T Financial (on request)
- 🇫🇷 France → FEC (a related file, on request) · 🇱🇺 Luxembourg → FAIA · 🇦🇹 Austria → on request
Names, scope and deadlines change over time and are extended to new countries: take this list as guidance, not as the final word.
SAF-T is not the OSS (and it’s not the “SAF-OSS”)
It’s the most common mix-up, so let’s clear it up straight away:
- The OSS is a single European scheme: you declare the VAT on your B2C sales across the whole EU in one country. The “audit” side of the OSS is keeping the records — we covered it in SAF-OSS, tax export and GDPR.
- SAF-T is a national obligation: it concerns the local accounting of a country where you’re registered with bookkeeping obligations.
In practice: the OSS saves you from registering for VAT everywhere; SAF-T comes into play precisely when you do have a local VAT registration.
When it actually concerns an e-commerce seller
SAF-T typically concerns you if you have a local VAT registration with a bookkeeping obligation in that country. For an online seller the most frequent case is:
- Stock in foreign warehouses (e.g. Amazon FBA Pan-EU, or your own depots) → local VAT registration → possible national accounting obligations, including SAF-T where required.
- Crossing thresholds or carrying out operations that require registration in a specific country.
Conversely, if you sell only under the OSS without holding stock or local registrations, SAF-T usually doesn’t concern you: you declare everything through the OSS.
Rule of thumb: the more you physically move goods into other countries, the higher the chance of local obligations like SAF-T. Distance selling under the OSS alone, no.
“Does it concern me?” — a quick checklist
- Do I have stock or warehouses in an EU country other than my own (including Pan-EU FBA)?
- Do I have a local VAT number in that country?
- Does that country have an active SAF-T / JPK / D406 / SAF-T PT obligation?
- Do I have a local accounting contact who handles those obligations?
If you ticked the first two boxes, it’s time to check the other two with an adviser in the country concerned.
VATManager’s role
A SAF-T file doesn’t come from nowhere: it’s built on clean, well-organised data. And that’s where VATManager helps you, even before the country-specific format:
- Foreign VAT identifiers — register your VAT positions in the various countries, with activation/closure dates.
- Local / National VAT reports — separate local operations from the OSS, with ECB-rate conversion for non-euro countries.
- VAT Ledgers (sales, purchases, receipts) — the tidy basis of your operations.
Generating the file in the national format (e.g. JPK for Poland) remains a country-specific obligation: arrange it with your local accountant. VATManager puts you in the best position to produce it, with consistent, reconciled data.
📎 Learn more: SAF-OSS, tax export and GDPR — Amazon Pan-European FBA: VAT obligations — Foreign VAT number: how to get one and when you need it. See also VAT Configuration and VAT Ledgers in the documentation.
Frequently asked questions
What’s the difference between SAF-T and OSS? The OSS is the single European scheme for declaring the VAT on intra-EU B2C sales in one country. SAF-T is a national audit file, requested by a single state when you have a local VAT registration with bookkeeping obligations. They can coexist.
If I only use the OSS, do I have to do SAF-T? Generally no: SAF-T kicks in with a local VAT number and bookkeeping obligations in a country (typical with FBA stock). Always check with a local adviser.
Does VATManager generate SAF-T files? VATManager provides the data basis (foreign registrations, local/national VAT reports, ledgers). Generating the file in the country’s format is a national obligation in its own right: check the tool with your local accountant.
This article is for information only and does not constitute tax advice. SAF-T obligations vary by country and over time: always check your situation with a professional.