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The Norwegian government became the latest country to propose introducing the Standard Audit File (SAF-T). This file is a template proposed by the OECD to be used by tax authorities in order to receive information from taxpayers. The format and content requirements of this template in each country, however, are not as standard as expected.
The SAF-T in Norway would apply to businesses with a turnover above NOK 5,000,000 or more than 600 transactions per year. If approve, this new requirement would enter into force on 1 January 2017.
Poland, Portugal, France and Austria have also announced the introduction of SAF-T when requesting information from taxpayers. Poland has extended the SAF-T requirement as a periodic VAT reporting obligation.