SAF-T is an international standard for the electronic transmission of accounting data from enterprises to national tax authorities. Its standards were first defined by the OECD. Relevant information is conveyed using XML, but the OECD does not require any particular file format. The SAF-T reporting obligation is currently in place across several European countries.
SAF-T in Hungary
The National Tax and Customs Authority (NAV) introduced the standard audit file for tax (SAF-T). Public consultation has been completed and SAF-T Hungary will be effective after the first half of 2022. Hungary will now join the list of European countries that require the issuance of a SAF-T report, which includes Austria, Norway, Poland, and France.
1. What does SAF-T HU include?
- Details of master data, i.e. general ledger (GEL), customers (CST), suppliers (SUP), products (PRD), assets (AST), other master data (OMD), and the analysis table (ATB).
- Details of transactional data, i.e. general ledger entries (GLH and GLL), sales invoices (SIH and SIL), purchase invoices (PIH and PIL), payment data (PYH and PYL), movements of goods (MGH and MGL), and asset transaction data (ATD).
- Details of reporting data, i.e. physical stock/inventory (PYS), VAT analytic data submission to NAV (VAT), customer outstanding invoices (COI), and supplier outstanding invoices (COS).
2. Are SAF-T HU and RFHUAUDIT the same reports?
No. SAF-T HU is a different report from the RFHUAUDIT report.
3. Will there be online communication with the National Tax and Customs Authority (NAV)?
For the time being, like in most of the SAF-T mandatory countries, there is no direct communication between customers’ ERP systems and the NAV Portal.
4. How can taxpayers know whether the XML file is meeting the requirements of SAF-T Hungary?
NAV provides an XSD schema covering technical requirements. SNI’s SAF-T Hungary solution lets you generate XML files by completing XSD schema checks to keep taxpayers compliant.
5. How can SNI’s solution help you?
SNI’s add-on solution has its own customization tables, including the information required by NAV. By mapping these customization tables, the solution allows you to process and create SAF-T reports in the desired format of XML and collects them in the user-friendly cockpit.
For more information about the process and our related solutions, please contact us at firstname.lastname@example.org.