SERVICE · SAF-T & VIDA
SAF-T, ViDA and real-time VAT
SAF-T is a standardised data extract that tax authorities can require. ViDA is the EU package that makes e-invoicing and digital VAT reporting mandatory for cross-border trade towards 2030. Together with national CTC models, they change how groups must deliver data — country by country.
Last updated: 2026-06-25
What is SAF-T?
SAF-T (Standard Audit File for Tax) is a standardised data extract from the accounting system, defined by the OECD and used by tax authorities in many countries. In Denmark it is tied to the requirement for digital bookkeeping systems. From January 2027 the content requirements of the Danish version expand — under SAF-T 2.1, the version the Danish Business Authority has put out for technical consultation, superseding the expansion known as SAF-T 2.0.
What is ViDA, and when does it take effect?
ViDA — VAT in the Digital Age — is the EU’s package to digitalise VAT. It was finally adopted in 2025 and rests on three pillars: digital reporting and e-invoicing for cross-border trade, VAT in the platform economy, and a single VAT registration for the whole EU. The biggest changes apply from 2030, and several countries introduce national requirements before then.
What do CTC and real-time reporting mean?
CTC (Continuous Transaction Controls) covers the models where invoice data is sent to the authority in or near real time — in some places the invoice must even be cleared before it is valid. Each country chooses its own model, and that is exactly where groups with several subsidiaries risk rebuilding the same solution again and again.
JPK, SIE and other national variants
The SAF-T idea exists in many national versions: JPK in Poland, SIE in Sweden and SAF-T in Norway, among others. Struktura helps deliver the right format to each national authority — without inventing a new integration for every country.
Frequently asked questions
When does ViDA take effect?
ViDA was adopted in the EU in 2025. The biggest requirements — mandatory e-invoicing and digital reporting for cross-border EU trade — apply from 2030, but several countries introduce national requirements earlier.
What is the difference between SAF-T and e-invoicing?
SAF-T is a complete extract of your bookkeeping for retrospective control. An e-invoice is a single, structured document exchanged in real time. ViDA and CTC models bring the two closer together.
What are SAF-T 2.0 and SAF-T 2.1?
Both refer to the expansion of the Danish SAF-T requirements taking effect from January 2027, requiring more complete, structured data from the accounting system. SAF-T 2.0 was the first known version, but the Danish Business Authority has put a newer version, SAF-T 2.1, out for technical consultation — and that is the one taking effect, before 2.0 has reached the whole market.
Which countries use SAF-T, JPK and SIE?
SAF-T is used in e.g. Norway, Poland (as JPK), Portugal and France; SIE is the Swedish accounting format. The details vary from country to country — and that is what a group must keep on top of.