What is Standard Audit File for Tax (SAF-T)?

SAF-T, introduced by OECD, is a file containing reliable accounting data exported from an accounting system for a specific time period. It has become a standard audit application in many OECD countries. The goal is to identify and eradicate the non-compliance in tax reporting. SAF-T has brought significant benefits to governments and taxpayers. Reduced costs and audit durations, and increased effectiveness are some of them. SAF-T is easily readable thanks to its standardized layout and format, and extensible according to need.


i.MAS and i.SAFT in Lithuania

SAF-T reporting requirement i.MAS was introduced in 2016 for large organizations. It becomes mandatory for all companies in 2020.
i.MAS has three main parts which are called; i.SAF, i.VAZ and i.SAF-T.

  • i.SAF invoice data: This XML electronic register of sales and purchase invoices are submitted monthly with the VAT return by the 20th of the month-end following the reporting period. All VAT registered businesses must complete the submission.
  • i.VAZ transport/consignment document: XML data Supporting documents for domestic movements of goods by road.
  • i.SAF-T: accounting transaction reporting for resident businesses only. Currently, it is not mandatory.

How Can SNI Help You?

- A single partner for all countries:
At SNI, our primary objective is to be the global partner to help our customers remain compliant in this new digital world.

- End-to-end solution all three major steps in one single SAP add-on:

SNI covers all three 3 main layers for digital tax reporting and regulatory compliance


SNI SAF-T Solution Architecture


Support for a long-term relationship

Main Features of SNI add-ons

  • - Fully integrated into SAP without an external interface or use of external software
  • - Globally registered «/SNI/» namespace for all objects
  • - SAP Version independent. Supports SAP ERP 4.7 and higher and also S/4HANA versions
  • - SAP release and upgrade independent; implemented without core modification
  • - ABAP is the programming language
  • - Installation is done simply by external transport file
  • - All developments under a package
  • - XML data stored in /SNI/ tables
  • - Compatibility – working with XI/PI or e-invoice integrators
  • - Standard SAP authorization used
  • - User-friendly screens
  • - Own customized tables
  • - Own transaction codes and menus

Comparison Table