Austria SAF-T

Austria introduced the Standard Audit File for Tax (SAF-T) on 31 January 2009.

At present Austrian SAF-T is only required on-demand by the tax authorities, usually prior to a VAT audit by the Austrian Bundesministerium für Finanzen.


The required file structure for Austrian SAF-T

  • Enterprise master data:
    • Chart of Accounts
    • Customer and supplier master data
    • Product master data
  • General Ledger and accounting journals
  • Inventory movement data
  • Invoiced: sales; purchases
  • Fixed asset statement

About SAF-T

SAF-T is an electronic schema developed for the efficient exchange of information between the tax authorities and businesses. It was created by the Organization for Economic Cooperation and Development in 2005 as a standard to be used globally to ensure consistency from country-to-country to facilitate exchange of data between tax authorities. The file requirements are expressed using XML, although the EU does not specify the exact file format.

There are generally five reporting requirements:

  • 1.General ledger and supporting journals
  • 2. Accounts payable, including supplier master data and invoices
  • 3. Accounts Receivable, with customer master data and invoices
  • 4. Warehouse inventories, and master data
  • 5. Fixed assets ledger, including amortisation

Need help with your Austrian VAT compliance?



Researching Austrian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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Austria has announced that it will harmonise its VAT rates on electronic books with those of their paper equivalent. This means reclassifying them from the standard VAT rate of 20% to the reduced rate of 10% from 1 January 2020.

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Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2020.

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January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.