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The calculation of the entropy production rate within an operational high temperature solid oxide fuel cell (SOFC) is necessary to design and improve heating and cooling strategies. However, due to a lack of information, most of the studies are limited to empirical relations, which are not in line with the more general approach given by non-equilibrium thermodynamics (NET). The SOFC 1D-model presented in this study is based on non-equilibrium thermodynamics and we parameterize it with experimental data and data from molecular dynamics (MD). The validation of the model shows that it can effectively describe the behavior of a SOFC at 1300   K . Moreover, we show that the highest entropy production is present in the electrolyte and the catalyst layers, and that the Peltier heat transfer is considerable for the calculation of the heat flux in the electrolyte and cannot be neglected. To our knowledge, this is the first validated model of a SOFC based on non-equilibrium thermodynamics and this study can be extended to analyze SOFCs with other solid oxide electrolytes, with perovskites electrolytes or even other electrochemical systems like solid oxide electrolysis cells (SOECs). [ABSTRACT FROM AUTHOR]