The Luxembourg VAT authorities are applying the OECD-recommended Standard Audit File for Tax (SAF-T). The SAF-T (also referred to as the Fichier Audit Informatisé AED or FAIA) is a standard file designed to export data from the taxpayers’ accounting or enterprise resource planning (ERP) system upon request by the VAT authorities. In addition to static data, the file can include details of transactions from the general ledger, purchase and sales ledgers, fixed assets, and inventory.

Please implement the OECD-recommended Standard Audit File for Tax (SAF-T) for Luxembourg.

https://pfi.public.lu/fr/professionnel/tva/faia/faia-201/faia-version-2-full.html

https://en.wikipedia.org/wiki/SAF-T

https://www.deloitte.com/lu/en/services/tax/services/faia.html

https://kpmg.com/lu/en/home/insights/2022/06/kpmg-integrated-faia-application.html

https://www.pwc.lu/en/vat/docs/pwc-vat-faia-saft.pdf