SAF-T Header

Header identifying a SAF-T (OECD) file and its scope.

Definition

The Header is the first child of AuditFile. It carries AuditFileVersion (schema version), AuditFileCountry, the Company details, the TaxRegistrationNumber, the DefaultCurrencyCode and the SelectionCriteria delimiting the period (PeriodStart / PeriodEnd) the export covers.

Origin

Defined in the OECD Guidance for the Standard Audit File – Tax (SAF-T), Version 2.0 (Committee on Fiscal Affairs, 2010).

Example in context

<Header><AuditFileVersion>2.0</AuditFileVersion><AuditFileCountry>NO</AuditFileCountry><DefaultCurrencyCode>NOK</DefaultCurrencyCode></Header>

Related terms

• MasterFiles — block that follows the Header in the AuditFile.