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Austria SAF-T Process

Updated: Feb 5

The Standard Audit File-Tax is a standardized file developed by the OECD that contains reliable data exported from an accounting system. Both the data format (XML) and data content are specified by the XSD schema file. With the regulation published in 2009, the Austrian Ministry of Finance (BMF) expanded the previously allowed data formats to the SAF-T XML format.


Definition and Essential Information for Austria SAF-T Process


SAF-T is a standardized file containing reliable data exported from an accounting system. However, both the content and data format of the export file are specified in SAF-T.


We can collect basic information for SAF-T standards in three groups:

  1. OECD guidelines

  2. Standard Audit File Guide — Tax

  3. Tax Compliance Guide for Business and Accounting Software


Content of Austria SAF-T


The Austrian SAF-T contains all entries (business statuses, opening balance sheet, transfers and subsequent postings) in an accounting system supported by master data, with a description of the basic requirements for the storage of data and documents related to commercial and tax law.

  1. A range of data and documents available for small and medium-sized companies and large companies

  2. Data format makes any data exchange easier and cheaper

  3. Compliance — Voluntary disclosure of audit-related datasets in SAF-T format.



SAF–T AT Basic Structure


The basic structure of the SAF-T AT is as indicated in the image. The basic structure consists of master data, transaction data and checksums. On the other hand, SourceDocuments item is divided into SalesInvoices, PurchaseInvoices, Payments and MovementOfGoods sub-items, while GeneralLedgerEntries item consists of NumberOfEntries, TotalDebit, TotalCredit and Ledger.


As indicated in the image regarding the basic structure of SAF-T AT, general information such as company name, tax details, relevant sector and SAF-T creation date and the SAF-T version used are entered in the Header tab.


In order to be able to mapping in SAF-T, the relevant company must have linked the individual chart of accounts to a predetermined chart of accounts or balance sheet items arranged in accordance with Austrian legislation. From the BMF website after mapping on SAF-T Structure SAF-T AT (XSD diagram) structure, a standard chart of accounts SAF-T and decree on data transfer need to be added or expanded. Master Files contain sub-items such as General Ledger, Customer, and Supplier. An AuditFiles also contains General Ledger, Inventory Stocks, Source Documents, and Asset Statement.


Melasoft SAF-T Solution for Austria


Melasoft SAF-T Solution for Austria creates accounting files in accordance with the requirements of Austrian tax legislation. It helps you to import, map and process-related data in SAP by creating files in XML data format.

Melasoft SAF-T Solution is providing you;

  1. Faster inspection process

  2. Lower archiving costs

  3. General standard control routines

  4. Self-control is much easier to implement.


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