The standard is now increasingly adopted within European countries as a means to file tax returns electronically[citation needed].
Although SAF-T is formally standardized, both with respect to syntax (format) and semantics (meaning) to allow for and fulfill automatic data interchange and tools support, e.g. across country borders or common computerized systems, it does include some room for revenue bodies (tax administrations) to add individual elements, e.g. to cover special needs in a taxation or audit system.
Version 1.0 was based on entries as found in a General Ledger Chart of Accounts, together with master file data for customers and suppliers and details of invoices, orders, payments, and adjustments.
The standard describes a set of messages for data exchange between accounting software and national tax authorities or auditors.
The declaration D406 core is based on XML type transporting file (D406.XML) between financial/accounting application or Erp and ANAF servers.