Austria
On Request Updated 2025-12-20
Baseline
E-131 Data Provision / Austrian SAF-T
Austria requires businesses to provide electronic accounting data in a standardized format upon request from the Finanzamt (tax authority). While not branded as SAF-T, the E-131 regulation effectively mandates SAF-T-equivalent digital audit file capabilities.
Key Dates
2009E-131 regulation on electronic data provision established
2023Updated data provision requirements aligned closer to OECD SAF-T
2025Finanzamt increasing use of digital audit file requests
Who is in scope
All businesses subject to tax audits maintaining electronic accounting records.
Process
Accounting system generates standardized data export on Finanzamt request -> provided during tax audit -> Finanzamt analyzes using IDEA audit software.
Official Sources
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