SAF-T stands for Standard Audit File for Tax. It is a standardized electronic format used to exchange accounting and transactional data with the tax authorities. The Belgian government has decided to implement SAF-T based on the OECD 2.0 model and it will consist of 2 different files, one containing accounting records and another containing document-level information.
Belgium has introduced BE SAF-T as a voluntary, standardised way for companies to provide accounting and transactional data to the tax authorities during a tax audit. While its use is currently optional, it signals a broader move towards more structured and data-driven tax controls.
What is SAF-T?
Veerle Coussée
Partner, Head of Real Estate, Building & Construction | Tax, Legal & Accountancy
KPMG in Belgium
Why is Belgium introducing SAF-T?
The Belgian tax authorities expect BE SAF-T to make tax audits more efficient and consistent. A standardised data format can clarify information requests, reduce misunderstandings, and streamline the extraction and analysis of accounting data. Where the relevant functionality is available and correctly configured, it may also reduce the need for ad hoc IT support during an audit.
Is SAF-T mandatory?
At this stage, the SAF-T file is an optional alternative means of sharing accounting and transaction information with the government in the frame of Tax Audits.
Though currently not formally confirmed, the wordings on the dedicated government webpage allow to read between the lines that the initial voluntary character can be expected to evolve into a hard requirement.
What should companies consider? Structured e-invoicing and e-reporting will give tax authorities near real-time visibility into accounts payable and receivable transactions. SAF-T complements this information by capturing how those transactions are recorded and processed in a company’s accounts.
Together, these data sources give tax authorities greater end-to-end visibility across business processes. Consistent VAT treatment, from the original transaction through to accounting and reporting, will therefore become increasingly important. Data discrepancies may lead to additional questions, audit activity, or scrutiny.
What actions can you take
Companies that would like to share information via the SAF-T format should ensure the following.
- correctness and completeness of ERP source data that feeds the various structured formats will be crucial. Companies experiencing issues with correctness of automated AP and/or AR VAT determination are strongly advised to resolve these issues at the source. This also applies in the wider frame of the upcoming near real-time reporting requirements.
- it should be verified if the company’s ERP supports the BE SAF-T XML format and that it has been properly configured. More technical information on the scheme to be used can be found on the dedicated page for SAF-T.
How KPMG can help
KPMG can assist both during tax audits and in preparing your organisation for BE SAF-T. Our support can include:
- assessing BE SAF-T readiness across data, systems, processes, and governance;
- supporting the configuration and implementation of available ERP functionality;
- evaluating source-data quality and identifying gaps in VAT determination;
- designing validation controls and an audit-response process;
- defining a practical remediation and implementation roadmap; and
- aligning SAF-T preparations with e-invoicing and e-reporting initiatives.
