SAF-T audit file

# SAF-T audit file

OECD general file. 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.

Portugal. The Portuguese file is the 1.04_01 accounting extract, with the accounting basis marked C. It holds the company, the chart of accounts with its grouping, customers, suppliers, the tax table and the general-ledger entries. Certified invoicing software rules do not apply, because this is the accounting extract only, never the invoicing file.

Other countries. Poland has its own file (see the JPK_KR article), and Norway has its own SAF-T Financial layout. The generic file is the base your adviser or software maps to a country layout that Pop Books doesn't produce.

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. Check the file with the official validator for the country before you submit 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.