SAF-T (Standard Audit File for Tax) is a globally recognized terminology that has been adopted by OECD countries. It allows businesses to submit their monthly financial data to the authorities in XML format.
While each country has its own set of rules and requirements for the XML file structure, the monthly reports generally include invoice data, general ledger entries, and master data records. These elements are essential components of the financial information submitted to the authorities

The diagram below illustrates the standard SAFT-T, a protocol commonly adopted by countries that have mandated the incorporation of SAF-T.