SAF-T audit file
Make an OECD SAF-T general ledger file, and what to know about the Portugal, Poland and Norway versions.
Updated Nov 2, 2026
# SAF-T audit file
What it holds. The company, the accounts with opening and closing balances, and every posted entry in the period, grouped in journals. The closing balances are the same figures as the trial balance at the end date, and the file's total debits and credits match the entries.
Variants. Portugal, Poland and Norway each use a national version of SAF-T with extra sections such as sales invoices and payments, their own namespaces, and their own account mapping. This file is the generic OECD layout. Use it as the base your adviser or software maps to the national version; the national sections are not produced.
Where it goes. Give the file to your auditor or authority, or load it into the national tool your adviser uses. Pop Books does not upload it.
Pop Books makes the file. You send it. Pop Books does not connect to any tax authority, portal or Peppol access point, and it does not file anything for you. The layout notes were last reviewed in 2026-11; confirm unusual cases with your adviser or provider before you rely on a file in a new country.