Compared with SAF‑T 1.0, SAF‑T 2.0 expands the required structure and content to enable future exchange and sharing of transaction-level accounting data with the public sector and partners in a standardized format.
The main changes in SAF-T 2.0 include:
- Introduction of the concept of MIFU (Mandatory if used)
- Mandatory Masterfiles
- Mandatory GeneralLedgerEntries
- Mandatory fields with suspension in the Executive Order on requirements for digital standard accounting systems (BEK 97 of 26/01/…