Luxembourg SAF-T (FAIA)

Early adopter of OECD Standard Audit File for Tax taxpayer data scheme

Luxembourg introduced the Standard Audit File for Tax (SAF-T) in January 2011. It is known as FAIA (Fichier Audit Informatisé). It is a schema for the exchange of accounting and VAT transactional data between the tax office and taxpayers. In Luxembourg, it is only an on-demand requirement, meaning it is generally only requested by the AED tax authorities prior to a tax audit.

The requirement is only placed on taxpayers subject to the Luxembourg standard chart of accounts. This therefore excuses non-residents or businesses below the accounting threshold. FAIA files are generally requested in XML format, but AED will accent DBF, XBRL and similar. There is a reporting threshold of annual sales of €112,000.

Check which countries have implemented SAF-T.

Luxembourg FAIS schema

The Luxembourg SAF-T format is under the following groups:

AUDIT FILE

• Header
• Masterfile
  • General Ledger Accounts
  • Customers
  • Suppliers
  • Tax table
• General Ledger Entries
• Source Documents
  • Payments
  • Sales Invoices
  • Purchase Invoices

MASTER FILE – general information

• General ledger accounts
• Taxonomies
• Customers
• Suppliers
• UOM table
• Analysis of table
• Products
• Stocks
• Owners
• Assets

3 Luxembourg schemas:

1. FAIA_Full Schema: for the majority of companies with full accounting software packages
2. FAIA Reduced: for businesses using separate accounting and invoicing software
3. FAIA Reduced B: only using accounting software

Standard Audit File for Tax SAF-T countries