SAF-T is a standard electronic reporting format required by countries like Portugal, Poland, Spain, Luxembourg, Norway, etc. This software for SAP enterprise systems allows customers to extract the right set of data for the local SAF-T report and meet compliance.

1. TJC’s software solution for
Standard Audit File for Tax
(SAF-T) compliance
An overview

2. Overview
• SAF-T
• SAF-T: Standard Audit File for Tax; version 1 in 2005, version 2 in 2010.
• Key strategy for the commitment to global tax transparency by the OECD
(Organization for Economic Cooperation and Development) and the G20
member countries.
• Recommended template by the OECD for the efficient e-transfer of
accounting data to tax authorities or external auditors for audit and tax
compliance.
• SAF-T reality
• Country tax administration defines the file requirements individually.
• Each country decides to fully or partially adapt the OECD version of SAF-T.
• What’s ahead
• SAF-P (Payroll)
• SAF-Moss (VAT on eMerchants)
• Country by Country (CbC) report
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The purpose of SAF-T is to conduct
more efficient and effective tax
inspections by enabling easier
identification of the main areas of
non-compliance in the tax reporting.
According to the tax authorities in
countries where the SAF-T standard
has already been implemented, this
tax compliance requirement has
already brought significant benefits to
their countries.
Increasing tax pressure
from governments

3. Who needs to comply?
Companies who are:
• VAT registered
• Achieves a minimum target
revenue
• Have operations in countries listed
on the left.
• i.e. McDonald’s, Apple, Microsoft,
Sony, Nestle, LVMH, Coca Cola,
GlaxoSmithKline, Carlsberg, Daimler
AG, etc.
Important note: Each country has its
own criteria – local tax knowledge is
critical. (see slide 8).
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SAF-T OECD
SAF-T PORTUGAL
SAF-T LUXEMBOURG
SAF-T LITHUANIA
SAF-T SPAIN
SAF-T AUSTRIA
SAF-T NORWAY
SAF-T (FRANCE)
SAF-T …

4. TJC’s solution

5. TJC solution - background
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SAF-T is
- Not an IT project alone.
- Submitted to country tax authorities:
need local tax expert’s knowledge
and validation.
TJC and TAJ SAF-T software
collaboration:
- Creates an IT + content solution
- Enables validation of the SAF-T
report’s country mapping content in
the TJC SAF-T software, done by the
Deloitte country offices.
Collaboration
SAP ABAP & Technical
Competencies
Developer and Sales Roles and
responsibilities
Audit & Fiscal Competencies
Validate content mapping specific to
SAF-T country
*No issue with other audit firms using
the data extracted from the software

6. Strength from TJC
More than just an IT solution
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SAF-T data extraction is more complex than just an IT solution.
Common
assumption
of
extraction
process
Actual
extraction
process
(end user’s
reality)
Just IT solution:
- Does not include the SAF-T country
mapping and content
- Takes longer time since content still
needs to be defined and then
validated.
TJC solution:
- Includes IT solution and content per
SAF-T country.
- Content mapping validated by local
Deloitte firm through the
collaboration.

7. Features
Easy
Easy integration of non-SAP data
Easy to integrate to SAP system:
SAP certified
Easy correction of data if necessary
(i.e. incorrect FX rates used during
posting)
Easy for auditors to manage the
process themselves (saves IT time
and $$$)
Allows quick and easy response in
case of in-depth audit requests
Automated
Automated archived access
Automatic validation and checks
Optimized
Audit-oriented (saves $$$ during
validation)
‘QUICKVAT’ report for Poland
allowing fast VAT generation each
month
Automatic validation and checks
Fast response for auditors in case
of impromptu and urgent cases
Complete
One stop shop for all SAF-T country
requirements (minimizes IT costs)
Complete solution with no extra
costs to create XML files
Strong investment in future
roadmap
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8. Flexible and complete
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TJC is ready Fact sheet Poland
More countries to come Years 2017 – 2018 …

9. Competitor Analysis

10. Competitor groups + weak points
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Local consulting and
audit firms
•Manual intensive
•Charges costly hourly rate
•Weak IT solution for data
extraction specific to SAF-T
content
•Limited local tax knowledge
•Less flexible, minimal or no
expertise in combining IT and
tax content
•i.e. Local Deloitte firm,
lawyer firms, etc.
Consulting firms
•Sells a packaged solution
(both IT + audit analytics)
•Unclear budget spend
information - difficult for
customers to build calculate
ROI
•Requires high manual
overhead
•IT is not the core
competence of audit firms;
weak IT solution
•i.e. Deloitte, Capgemini,
Accenture, etc.
IT firms
•Sells only the IT data
extraction solution; no
content mapping specific to
SAF-T country
•Cumbersome for auditors
•More errors and time wasted
on validating data after
extraction
•i.e. Key Group, Vertex, etc.
Standard SAP
solution
•IT solution is too generic
•Not possible for country-
specific use without heavy
customization
•Requires more man-hours
with the validation of the
content + integration to
customized SAP system
•Difficult to set up especially
with customized SAP system
•i.e. SAF-T Portugal, SAF-T JPK,
DaRT

11. Advantages and Benefits

12. Key advantages
•Flexibility to integrate add-ons for each SAF-T country into one standard base
•Allows centralized control of local country SAF-T process
•Single implementation with flexibility to add country modules
•Reduces IT workload by enabling auditors to extract the data
•Low administrative and maintenance cost: one vendor, one contract
IT user
•Optimized for easy extraction of data with the relevant content to prepare for SAF-T report
•Saves time with audit-user friendly and efficient start to finish
•Extract data from SAP and non SAP systems
Audit user
•Data content is mapped with Deloitte’s expertise and constant update to changes in law and regulations
•Complete solution that produces report ready for submission
•Confidence in the data content for SAF-T report
Fiscal user
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13. Big picture
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1.Centralized control of a unified SAF-T process
1.Seamless and efficient process for SAF-T report preparation
1.One vendor, one contract
1.One solution with add-ons that contain local tax criteria content
1.Confidence in your data content for report preparation
1.Flexibility for your auditors to extract the data and prepare reports on time
1.Gives IT security and administrative rights but reduces their data extraction workload.
Benefits

14. Future opportunities

15. TJC’s development roadmap
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2012
•TJC solution for Fichier des écritures comptables
(FEC – a SAF-T version for France)
2013
•SAF-T Portugal, Luxembourg, Austria, OECD, F.E.C.
2016
•SAF-T Poland, Lithuania
2017
•SAF-T Norway, Spain, etc. + new SAF-T countries to
come
2017 and beyond
•SAF-P, SAF-MOSS, TJC audit suite

16. Audit opportunities
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Meet compliance
responsibilities
Opportunity to globally
improve quality and
efficiency of business’s
internal tax control
Regular SAF-T report
validation
Ensure quality and nature
of data
Implement harmonized
tax data analytics
SAF-T
1 2

17. Next Step:
Arrange for live demo
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18. Contact Us
https://twitter.com/tjcsoftware
http://www.linkedin.com/companies/tjc-software
https://www.youtube.com/user/tjcgroup
contact@tjc-group.com
TJC France
Neuilly-sur-Seine
+33 (0) 1 72 92 05 40
TJC UK & Ireland
Milton Keynes
+44 (0) 19 08 41 43 20
TJC Group Headquarters
Marseille
+33 (0) 4 91 95 56 56
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