SAF-T in Belgium

Belgian tax authorities have announced a new option for exchanging accounting data during tax audits. From October 2026, companies whose accounting or ERP systems support the required format will be able to submit requested data through MyMinfin using the Belgian Standard Audit File for Tax (BE SAF-T). This is not a new periodic filing obligation, and use of the BE SAF-T format is not yet mandatory. Companies that cannot provide BE SAF-T can still share the requested information in another readable format.

What has been announced?

On 23 September 2026, Belgian tax authorities confirmed that, from October 2026, companies will be able to upload requested accounting data in BE SAF-T format through MyMinfin in the context of a tax audit. FPS Finance states a preference for BE SAF-T where a company’s accounting or ERP system can create the file, but confirms that the format is not currently mandatory.

The tax authorities highlight several advantages: more efficient data exchange that reduces misunderstandings, more clarity and transparency, making it easier to meet tax inspectors’ requirements, cost-efficient data provision during a tax audit, and the option to use tooling to analyse, visualise, and verify SAF-T files. For now, BE SAF-T files are not mandatory and are not periodically due. If you decide to submit a SAF-T file, you should make sure it is technically and legally correct and meets the relevant requirements.

What is SAF-T and where does Belgium stand today?

SAF-T stands for Standard Audit File for Tax. It is an internationally standardised XML format, developed by the OECD, for exchanging accounting and tax data. The XML files contain general information (such as details about the company and the accounting software) and more granular data (such as information on the chart of accounts, vendor and customer master data, and accounting entries).

Countries can adapt the OECD framework to their national requirements. Belgium is introducing SAF-T in phases. For now, SAF-T remains voluntary and on request—during a tax audit. SAF-T sits on the Belgian authorities’ plan and is highly likely to become mandatory in the coming years. No official timing, scope, or enforcement measures for such a regime have been formally announced yet.

Practical considerations

It is currently up to you whether you upload SAF-T files during a tax audit or provide the information in another format. If you decide to upload SAF-T files, they need to meet certain regulatory and technical requirements.

If you opt to deliver SAF-T files, you may want to consider:

• Whether your ERP or accounting system can create the BE SAF-T file, and
• Whether your accounting data complies with Belgian accounting and tax requirements (for example, local chart of accounts, reconciliation between VAT codes, ledgers and VAT return, inclusion of all BE GAAP relevant accounting entries).

The relevance of these questions will vary by company. A proportionate first step is to assess the requested data scope, your existing export options, and any material data gaps, without assuming that a system change is necessary.

This does not automatically require new technology investment. Depending on the outcome of that assessment, you may choose to rely on your current processes, make limited data or configuration changes, or consider a broader solution.

Contacts

At PwC, we can help you understand your rights and obligations during a tax audit. Specifically for SAF-T, we can carry out a SAF-T readiness assessment, spot potential gaps, and define next steps to comply from now on. We can help you assess suitable tooling options, perform file testing and validation, review data and mapping issues, and review the overall controls in place.

If you have questions about any of the above, or you’d like to discuss the most appropriate approach for your business, you can contact: