<s>
SAF-T	B-Application
(	O
Standard	O
Audit	O
File	O
for	O
Tax	O
)	O
is	O
an	O
international	O
standard	O
for	O
electronic	O
exchange	O
of	O
reliable	O
accounting	O
data	O
from	O
organizations	O
to	O
a	O
national	O
tax	O
authority	O
or	O
external	O
auditors	O
.	O
</s>
<s>
The	O
file	O
requirements	O
are	O
expressed	O
using	O
XML	B-Protocol
,	O
but	O
the	O
OECD	O
does	O
not	O
impose	O
any	O
particular	O
file	O
format	O
,	O
recommending	O
that	O
(	O
para	O
6.28	O
)	O
"	O
It	O
is	O
entirely	O
a	O
matter	O
for	O
revenue	O
bodies	O
to	O
develop	O
their	O
policies	O
for	O
implementation	O
of	O
SAF-T	B-Application
,	O
including	O
its	O
representation	O
in	O
XML	B-Protocol
.	O
</s>
<s>
From	O
1	O
January	O
2022	O
SAF-T	B-Application
is	O
also	O
rolled	O
out	O
in	O
Romania	O
,	O
where	O
large	O
Romanian-resident	O
companies	O
and	O
certain	O
foreign	O
companies	O
.	O
</s>
<s>
Although	O
SAF-T	B-Application
is	O
formally	O
standardized	O
,	O
both	O
with	O
respect	O
to	O
syntax	B-Application
(	O
format	O
)	O
and	O
semantics	B-Application
(	O
meaning	O
)	O
to	O
allow	O
for	O
and	O
fulfill	O
automatic	O
data	O
interchange	O
and	O
tools	O
support	O
,	O
e.g.	O
</s>
<s>
For	O
example	O
,	O
in	O
Portugal	O
the	O
SAF-T	B-Application
(	O
PT	O
)	O
v1.04_01	O
standard	O
–	O
based	O
on	O
SAF-T	B-Application
v1.0	O
–	O
includes	O
some	O
special	O
elements	O
and	O
types	O
relevant	O
to	O
the	O
standard	O
in	O
Portugal	O
.	O
</s>
<s>
In	O
May	O
2005	O
,	O
the	O
OECD	O
Committee	O
on	O
Fiscal	O
Affairs	O
(	O
CFA	O
)	O
published	O
the	O
first	O
version	O
of	O
the	O
SAF-T	B-Application
guidance	O
.	O
</s>
<s>
The	O
syntax	B-Application
is	O
proprietary	O
and	O
based	O
on	O
XML	B-Protocol
.	O
</s>
<s>
Schema	O
was	O
originally	O
defined	O
in	O
old	O
DTD	B-Language
format	O
–	O
a	O
precursor	O
to	O
today	O
's	O
XML	B-Protocol
Schema	O
.	O
</s>
<s>
The	O
opportunity	O
was	O
also	O
taken	O
to	O
enhance	O
the	O
original	O
SAF-T	B-Application
specification	O
to	O
take	O
account	O
of	O
suggestions	O
from	O
OECD	O
member	O
countries	O
and	O
others	O
.	O
</s>
<s>
Schema	O
is	O
changed	O
to	O
XML	B-Protocol
Schema	O
format	O
and	O
new	O
information	O
covering	O
Inventory	O
and	O
Fixed	O
Assets	O
added	O
.	O
</s>
<s>
The	O
following	O
countries/organizations	O
have	O
laws	O
adopting	O
SAF-T	B-Application
:	O
</s>
<s>
Country	O
Name	O
Latest	O
XML	B-Protocol
Schema	O
version	O
Date	O
Based	O
on	O
version	O
Organization	O
Comments	O
Portugal	O
1.04_01	O
Portuguese	O
Tax	O
Authority	O
/	O
Autoridade	O
Tributária	O
e	O
Aduaneira	O
Luxembourg	O
FAIA	O
2.01	O
March	O
13	O
,	O
2013	O
SAF-T	B-Application
v2.0	O
Luxembourg	O
Tax	O
Administration	O
/	O
Administration	O
de	O
l'enregistrement	O
et	O
des	O
domaines	O
Law	O
rule	O
(	O
memo	O
)	O
A-206	O
of	O
December	O
24	O
,	O
2008	O
.	O
</s>
<s>
However	O
,	O
France	O
's	O
usage	O
of	O
the	O
term	O
"	O
Standard	O
Audit	O
File	O
for	O
Taxation	O
"	O
has	O
been	O
adapted	O
for	O
a	O
file	O
format	O
not	O
based	O
on	O
the	O
OECD	O
SAF-T	B-Application
;	O
their	O
écriture	O
compatible	O
is	O
proprietary	O
.	O
</s>
<s>
https://www.regjeringen.no/no/aktuelt/endring-i-bokforingsforskriften---standard-audit-file-tax--saf-t/id2583118/	O
Romania	O
2.4.6	O
National	O
Agency	O
for	O
Fiscal	O
Administration	O
(	O
ANAF	O
)	O
Article	O
591	O
of	O
the	O
Law	O
207/2015	O
on	O
the	O
Fiscal	O
Procedural	O
Code	O
;	O
Order	O
1783/2021	O
of	O
the	O
President	O
of	O
National	O
Agency	O
for	O
Fiscal	O
Administration.D406	O
(	O
Saf-t	B-Application
for	O
Romania	O
variant	O
)	O
started	O
officially	O
at	O
01	O
January	O
2022	O
with	O
large	O
tax	O
payers	O
as	O
a	O
first	O
stage	O
.	O
</s>
<s>
D406.XML	O
contains	O
all	O
important	O
accounting	O
and	O
VAT	O
journals	O
(	O
TVA	O
in	O
Romania	O
)	O
like	O
General	O
accounting	O
registry	O
entries	O
,	O
Purchasing	O
and	O
Sales	O
journal	O
,	O
Cash	O
and	O
Bank	O
registers	O
,	O
Accounting	O
statements	O
(	O
balance	O
sheet	O
)	O
.	O
</s>
<s>
The	O
declaration	O
D406	O
core	O
is	O
based	O
on	O
XML	B-Protocol
type	O
transporting	O
file	O
(	O
D406.XML	O
)	O
between	O
financial/accounting	O
application	O
or	O
Erp	O
and	O
ANAF	O
servers	O
.	O
</s>
<s>
The	O
official	O
Romanian	O
D406/saf	O
-t	O
project	O
page	O
here	O
including	O
last	O
ANAF	O
documentation	O
here	O
on	O
ANAF	O
site	O
:	O
</s>
