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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

Country (click for details) Date Scope
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers
10 Hungary Likely 2023 Potential introduction SAF-T HU
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents only

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