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On 23 September 2026, the Belgian tax authorities announced that companies will be able to submit accounting data through MyMinfin in SAF‑T format as of October 2026. This development forms part of FPS Finance’s broader digitalization and administrative simplification agenda.
Although SAF‑T is not yet widely used in Belgium, it could significantly change how e.g. tax audits are conducted. By enabling taxpayers to submit accounting data in a single, structured format, SAF‑T is intended to make exchanges with the tax authorities more efficient and transparent.
What is SAF-T?
SAF-T is an internationally standardized XML format developed by the OECD in 2010 for the electronic exchange of financial and accounting data.
The BE SAF-T file follows the OECD 2.0 schema (header, master file, general ledger, supporting documents) and, in the draft scheme presented to the ITAA, runs to some 300–400 XML entry fields plus evidence, with additional sectoral elements anticipated for financial services, e-commerce and indirect reporting.
In the context of SAF-T, accounting data is exchanged using a standardized format defined by the tax authorities. To facilitate a consistent and efficient transfer of information, taxpayers are expected to follow prescribed technical specifications and a submission procedure when providing data through MyMinfin.
Mandatory or not?
No enacted legislation currently makes BE SAF-T compulsory, and any timing remains an expectation rather than a published deadline. The tax authorities do, however, recommend using it as the standard during tax audits where your software can generate the export. Comparative experiences from other jurisdictions shows that voluntary SAF-T reporting channels are typically followed by a SAF-T mandate, on average within 24 months time-span. If your accounting is handled by an external accountant, it is advisable to align with them upfront on who can deliver the file.
Why consider SAF-T now?
Preparing for SAF-T is not only about responding to future tax authority requests. It provides an opportunity to assess the quality, consistency, and structure of your accounting data and reporting processes. Organizations that are SAF-T ready can generally respond more efficiently to tax audits, reduce manual data gathering efforts, and increase confidence in the information shared with stakeholders. In addition, exercise often highlights opportunities to improve data governance, system mappings, and finance processes more broadly.
What can you do now, and how can EY help?
Although BE SAF-T remains voluntary, companies should consider how the framework may affect their systems, data and internal processes. As the Belgian tax authorities progressively introduce SAF-T as the mandated format for exchanging accounting data during tax audits, early preparation can help organizations identify readiness gaps, respond more efficiently to future requests and adapt if its use expands over time. EY can support this process by helping you evaluate suitable tooling options, assess SAF-T readiness, identify potential gaps and define proportionate next steps. Where appropriate, our multidisciplinary team can also assist with file testing and validation, data and mapping issues, governance and review controls, and support throughout a tax audit.
Please contact your usual EY adviser to discuss the most appropriate approach for your organization.