A number of countries have started implementing a process for submitting transaction data to taxing authorities. Standard Audit File for Tax (SAF-T) was initially agreed upon by the 38 member states of the Organisation for Economic Co-operation and Development (OECD) in 2005. On July 1, 2016, Poland was the first country to mandate monthly online value added tax (VAT) filings using the SAF-T protocol.
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