Belgium Introduces Optional BE SAF-T Submission: What Retailers and ERP Providers Should Know

Since October 2026, Belgium has allowed businesses to submit accounting data in BE SAF-T format through MyMinfin during tax audits. Submission remains voluntary, but retailers and ERP providers should review their accounting data export capabilities.

Belgium has opened an optional channel for businesses to submit accounting data in the Belgian Standard Audit File for Tax (BE SAF-T) format during tax audits. Since October 2026, requested files can be uploaded through MyMinfin, the online platform of the Belgian Federal Public Service Finance (FPS Finance). It does not establish a periodic tax return.

FPS Finance announced the service on September 23, 2026, and MyMinfin's October release notes confirm that the BE SAF-T ACCOUNTING upload function is available. The authority recommends using the format when accounting or Enterprise Resource Planning (ERP) software can produce it. However, no enacted Belgian law currently requires businesses or external accountants to submit BE SAF-T files. Companies unable to generate the format can still provide requested data in another readable form, subject to arrangements with the authorities.

SAF-T is a standardized method developed by the Organisation for Economic Co-operation and Development (OECD) for exchanging accounting information electronically. Belgium's version is based on OECD SAF-T 2.0, but businesses wishing to use it must follow Belgian specifications rather than assume that any SAF-T or XML export will be accepted.

The general structure includes a file header, master data, general ledger entries and source documents. It can cover company details, customer and supplier information, journal entries and transaction documentation.

FPS Finance distinguishes between two file types. BE SAF-T ACCOUNTING contains accounting journals. BE SAF-T SOURCE DOCUMENTS covers detailed information about sales and purchases, inventory and other assets. Although technical documentation exists for both, the October MyMinfin release specifically identifies an upload function for BE SAF-T ACCOUNTING; businesses should not assume that every file type has the same submission procedure.

Professional commentary describes a draft schema with approximately 300–400 XML fields. Not every business will necessarily need to populate each field. Files submitted in BE SAF-T format must meet the applicable Belgian XML schema and validation rules.

The procedure is connected to a tax audit rather than a calendar-based reporting cycle. When the Tax Authority requests accounting information, a business can assess whether its accounting or ERP system can generate the appropriate Belgian file. The data is then extracted, reviewed and submitted through MyMinfin.

FPS Finance's guidance for businesses and accountants explains that a readable alternative remains possible where software does not support BE SAF-T. Such alternative data cannot currently be uploaded through the BE SAF-T function on MyMinfin; practical arrangements should instead be agreed with the authority. The absence of a BE SAF-T export therefore does not remove the obligation to provide accounting records lawfully requested in an audit.

Preparing the file also involves more than selecting an XML export option. Businesses choosing BE SAF-T should verify that accounting entries, customer and supplier details, VAT coding and the requested reporting period are represented accurately. The Belgian Tax Authority provides technical documentation, including an XML schema and user guidance, and applies validation rules to uploaded files. A technically valid file still needs to reflect the underlying accounting records correctly.

For retailers, the main issue is how information travels from the Point-of-Sale (POS) System or e-commerce platform into accounting software. A retail chain may collect sales, refunds, corrections and payment information across multiple stores before posting summarized or detailed entries to its ledger. During an audit, those accounting figures may need to be reconciled with the underlying transaction records.

This does not introduce a new Fiscal Receipt requirement, a new certification obligation for POS solutions or a duty to send every retail transaction to the Tax Authority. Nevertheless, retailers should check whether the information already transferred between their systems is complete enough to support the requested accounting export. ERP providers and integration partners may need to assist clients with data mapping, export testing or reconciliation, depending on existing system capabilities.

BE SAF-T must also be distinguished from Belgium's planned near-real-time E-Reporting of invoice data. The government approved a preliminary draft for a separate reporting initiative aimed at January 2028, but that proposed measure has not yet been enacted. BE SAF-T remains an audit-focused accounting file, not a substitute for E-Invoicing or a scheduled transaction report.

From a retail compliance perspective, the more difficult task may be verifying consistency across POS, ERP and accounting records rather than generating an XML file itself. Where sales adjustments or VAT classifications are recorded differently between systems, a standardized export could make those discrepancies easier to spot during an audit. That supports reviewing existing processes rather than replacing software.

What Should Businesses Do?

Retailers should ask their accounting or ERP providers whether BE SAF-T export is supported and, if so, which Belgian file types can be generated. They should test a sample export against the available schema, review links between accounting entries and retail transaction data, and clarify who would check the file before submission. Businesses using external accountants should agree in advance who prepares the information and communicates with FPS Finance.

These steps are recommendations, not requirements triggered by the October launch. There is currently no mandatory periodic BE SAF-T filing date and no confirmed deadline for a general BE SAF-T mandate. Any future expansion must be assessed against published Belgian legislation and official technical guidance.

The principal sources are the FPS Finance announcement of September 23, 2026 the MyMinfin release notes by the Service public Federal Finances and the official BE SAF-T technical documentation of the Federal Public Service Finance of Belgium. Source Source Source

Mirko Bijeljanin, Junior Legal Consultant at Fiscal Solutions

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