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7.7 Luxembourg eCDF and FAIA Requirements

eCDF (Electronic Collection of Financial Data)​

What is eCDF?

eCDF (Electronic Collection of Financial Data) is Luxembourg's platform for electronic filing of:

  • VAT returns
  • Annual accounts
  • Other tax and financial documents

Purpose:

  • Streamline filing process
  • Reduce errors
  • Improve efficiency
  • Ensure compliance

eCDF Requirements​

Who Must Use eCDF:

  • All businesses filing VAT returns
  • All businesses filing annual accounts
  • Mandatory for electronic filing

Filing Requirements:

  • VAT Returns: Monthly, quarterly, or annual (depending on business)
  • Annual Accounts: Within 7 months of fiscal year end
  • Electronic Only: Paper returns no longer accepted

Access:

eCDF Filing Process​

Steps:

  1. Prepare Data: Ensure accounting records are complete
  2. Access Portal: Log in to eCDF platform
  3. Select Form: Choose appropriate form (VAT, annual accounts, etc.)
  4. Enter Data: Input required information
  5. Validate: System validates data
  6. Submit: Submit electronically
  7. Confirmation: Receive confirmation of filing

VAT Return Filing:

  • Extract VAT data from accounting system
  • Enter into eCDF VAT return form
  • System calculates net VAT
  • Submit and receive confirmation

Annual Accounts Filing:

  • Prepare financial statements
  • Convert to required format (PDF, XML)
  • Upload to eCDF
  • Submit to RCS

Accounting System Integration​

Software Integration:

  • Many accounting systems integrate with eCDF
  • Sage BOB: Built-in eCDF integration
  • Odoo: eCDF module available
  • Other systems: May require manual data entry

Data Export:

  • Systems should export data in eCDF-compatible format
  • May need to format data for eCDF
  • XML format often required

FAIA (Fichier d'Audit Informatisé AED)​

What is FAIA?

FAIA (Fichier d'Audit Informatisé AED) is a computerized audit file that tax authorities can request for audit purposes.

Purpose:

  • Provide tax authorities with standardized audit data
  • Based on OECD SAF-T (Standard Audit File for Tax) standard
  • XML format
  • Contains complete accounting data

FAIA Requirements​

Who Must Provide FAIA:

  • Corporate entities (SA, SARL, etc.)
  • Individual businesses with turnover > €100,000 (excluding VAT)
  • Branches of foreign businesses
  • When requested by tax authorities

When Requested:

  • During tax audits
  • For compliance verification
  • Random audits
  • Risk-based selection

Format:

  • XML format
  • Based on OECD SAF-T standard
  • Must include all accounting data
  • Must be complete and accurate

FAIA Content​

What's Included:

  • General ledger
  • Chart of accounts
  • Journal entries
  • Customer and supplier accounts
  • Inventory records
  • Fixed assets
  • All transactions for the period

Structure:

  • Header information
  • Master data (accounts, customers, suppliers)
  • Transaction data
  • Closing balances

Accounting System Requirements​

FAIA Export Capability:

  • Systems must be able to export FAIA format
  • Sage BOB: Built-in FAIA export
  • Odoo: FAIA module available
  • Other systems: May need add-ons or manual conversion

Data Requirements:

  • Complete accounting records
  • Proper PCN classifications
  • All transactions included
  • Accurate and verifiable

Luxembourg Compliance Note​

eCDF Requirements:

  • Mandatory for VAT returns and annual accounts
  • Must file electronically
  • Must use eCDF platform
  • Must meet filing deadlines
  • Penalties for non-compliance

FAIA Requirements:

  • Must be able to provide when requested
  • Must be in correct format (XML, OECD SAF-T)
  • Must be complete and accurate
  • Must be provided within required timeframe
  • Failure to provide can result in penalties

Best Practices​

For eCDF:

  • Keep accounting records up-to-date
  • Test eCDF integration before filing
  • File before deadlines
  • Keep confirmation receipts
  • Verify data accuracy

For FAIA:

  • Ensure system can export FAIA
  • Test FAIA export regularly
  • Keep data complete and accurate
  • Document FAIA export process
  • Be prepared for audit requests

Think It Through​

Why are eCDF and FAIA requirements important for Luxembourg businesses? What happens if a business cannot provide FAIA when requested by tax authorities?