Electronic Exchange SAF-T Standard of Data from Organizations to Tax Authorities or Auditors - Situation in the Czech Republic

SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organization for Economic Co-operation and Development (OECD). The aim of this paper is to compare the state of implementation of SAF-T into ERP systems in individual OECD countries and explaining the purpose of SAF-T use. Emphasis is placed on the Czech Republic, where the current state of e-reporting in the area of audit and state control of legal entities is currently represented by the VAT audit report and the electronic cash record system (EET). The paper should be considered as a contribution to the application and development of Enterprise Resource Planning Information Systems in the Czech Republic.