SAF-T in Belgium, explained
Belgium has introduced BE SAF-T, its own version of the OECD SAF-T standard for accounting data. From October 2026 companies can submit the file through MyMinfin, the online portal of the Federal Public Service (FPS) Finance. At the time of writing no law makes it compulsory, but the tax authorities recommend it as the standard format in tax audits.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
BE SAF-T - Belgian version of the OECD SAF-T standard for accounting data
Who must file
Nobody has to file BE SAF-T today. Companies whose accounting software can export the file may submit it, for example during a tax audit.
How it works
Accounting software exports the BE SAF-T file (XML) → file is submitted through MyMinfin following the FPS Finance specification → FPS Finance receives it, normally in the context of a tax audit.
Key dates for Belgium
- Sep 2026FPS Finance announces that BE SAF-T files can be submitted through MyMinfin
- Oct 2026Submission through MyMinfin becomes possible, on a voluntary basis
- To be announcedNo mandatory start date has been published. In some other countries a voluntary scheme was later followed by a mandate
What the file contains
BE SAF-T follows the OECD 2.0 structure: a header, master files, the general ledger and supporting documents. A draft shared with the profession reportedly contains roughly 300 to 400 XML fields. Extra elements are expected for financial services, e-commerce and indirect tax reporting. Field counts and sector elements come from a draft and may change.
What your ERP has to deliver
The accounting system must be able to export the BE SAF-T XML according to the FPS Finance specification. Companies that use an external accountant should agree early who produces and submits the file.
The data flow, step by step
Practical insights
- Belgium has chosen a voluntary start. Experience from other countries shows that voluntary schemes can later become mandatory, so it is sensible to find out now whether your software can produce the file.
- The tax authorities say they would like to see BE SAF-T used as the standard in audits where the software can generate it.
- Because the specification is still evolving, check the FPS Finance page for the latest schema before building anything.
Common pitfalls
- Assuming BE SAF-T is mandatory. At the time of writing it is not, and no deadline has been published.
- Relying on the draft field list. The final schema may differ.
- Not agreeing with the external accountant who prepares and submits the file.