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Has SAF-T become a stepping stone to real-time compliance?

International Tax Report

Has SAF-T become a stepping stone to real-time compliance?

Defined by the Organisation for Economic Co-Operation and Development (OECD), the Standard Audit File for Tax (SAF-T) is an international standard for the electronic exchange of accounting information between businesses and national tax authorities or external auditors. Fourteen years after it was introduced, the scheme has only been adopted by seven European countries, with an eighth – Romania – expected to introduce SAF-T reporting requirements by the end of 2020.

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