After e-invoices, it's time for SAF-T in Belgium

Reporting under the Belgian BE SAF-T standard (the Polish equivalent is JPK, or Standard Audit File) is currently voluntary. The file is submitted only at the request of the official conducting the audit. However, FPS Finance recommends that companies whose accounting/ERP system—such as SAP—is capable of generating such a file treat it as the standard during audits. The administration also announces that the SAF-T format will be introduced in Belgium in phases.

SAF-T (Standard Audit File for Tax) is an international format for the exchange of financial and accounting data, developed by the OECD in 2010. Each country may adapt it to its own needs. In Belgium, the format is based on OECD SAF-T 2.0, with its own technical specifications, so not every XML export labeled as SAF-T will be accepted.

According to FPS Finance, a BE SAF-T file is a structured XML file containing a company’s accounting data, including:

• the general ledger,
• accounting journals,
• invoice data,
• settlements with suppliers (creditors) and customers (debtors).

The BE SAF-T standard is designed to facilitate the export and exchange of this data regardless of the system used. The agency highlights several benefits: fewer misunderstandings during audits, more consistent data, and a lower risk of penalties. The same file can be used in dealings with auditors and banks, as well as for integration between ERP systems, accounting systems, and auditing tools.

The procedure is initiated by the tax authority. When a company is subject to an audit, it may receive a document titled “Request for BE SAF-T accounting data” in MyMinfin. The file should not be submitted without such a request.

1. The taxpayer or their authorized representative generates an XML export from the accounting or ERP system.
2. In the “My Documents” tab in MyMinfin, they open the request.
3. They attach the required files and submit the response.
4. The file validation status appears later as a separate document in MyMinfin.

If the software does not support BE SAF-T, the data can be submitted in another readable format agreed upon with the tax office.

BE SAF-T is another step toward the digitization of the Belgian tax system, but it does not replace e-invoices or transaction reporting. It is an audit file, not a periodic return.

Starting January 1, 2026, companies in Belgium must issue structured e-invoices to one another (e-invoicing in Belgium takes place via the Peppol network). On July 18, 2026, the Council of Ministers approved a preliminary draft bill introducing near-real-time e-reporting of invoice data. Its implementation is scheduled for January 1, 2028.

A Polish company with a branch or subsidiary in Belgium and a Belgian group operating in Poland will use two different control files. In Poland, accounting data is submitted to the tax office in the JPK format, while in Belgium, at the auditor’s request, it is submitted in the BE SAF-T format. Both formats are based on the same OECD concept but differ in their structure. On top of that, there are e-invoices: via KSeF in Poland and Peppol in Belgium.

For the finance department, this means two countries and two different sets of requirements. However, the principle is the same: if the data in SAP is organized, exporting it to JPK and BE SAF-T becomes a repeatable process rather than a manual compilation done under time pressure.

Since SAF-T reporting is voluntary in Belgium, it’s worth waiting to implement the SAP adaptation project. It’s a good idea to check in advance whether SAP generates a file compliant with the Belgian specification, how the data maps to the BE SAF-T schema, and who is responsible for the file if accounting is handled by an external firm. The FPS Finance has announced a phased implementation of the SAF-T format, and the same data from invoices will be used for e-reporting starting in 2028.

At All for One , we help integrate SAP with B2B and B2G e-invoicing platforms, including the Peppol network, and set up reporting processes for companies operating in international markets. We draw on our experience from over 120 e-invoicing projects and more than 250 SAF-T e-reporting projects.