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30.6 FAIA (Fichier d'Audit Informatisé AED) Requirements

Overview​

The FAIA (Fichier d'Audit Informatisé AED) is a standardized electronic file format required for tax audit purposes in Luxembourg. Companies must be able to provide their accounting data in FAIA format when requested by tax authorities (Administration de l'Enregistrement et des Domaines - AED).

Purpose​

FAIA serves as:

  • Standardized format for tax audit data
  • Electronic submission of accounting records
  • Efficient audit process for tax authorities
  • Compliance verification tool

Legal Requirement:

  • Companies must maintain accounting records in a format that can be exported to FAIA
  • Tax authorities may request FAIA files during audits
  • FAIA format is mandatory for certain tax procedures

FAIA File Format​

Technical Specifications​

FAIA Format:

  • Based on OECD SAF-T (Standard Audit File for Tax): International standard for tax audit files
  • XML format: Structured data in XML
  • Standardized schema: Follows Luxembourg-specific FAIA schema
  • Comprehensive data: Includes all accounting transactions

File Structure​

FAIA File Contains:

  • Header information: Company identification, period covered
  • Chart of accounts: Complete chart of accounts (PCN)
  • Journal entries: All accounting entries for the period
  • Account balances: Opening and closing balances
  • Supporting information: Additional data as required

FAIA Data Requirements​

Required Information​

Must Include:

  • All accounting transactions
  • Complete chart of accounts
  • Account balances
  • Transaction dates
  • Transaction amounts
  • Account references (PCN accounts)
  • Transaction descriptions
  • Supporting document references

Period Coverage​

Coverage:

  • Typically covers fiscal year
  • May cover specific audit period
  • Must include all transactions for period
  • Must be complete and accurate

Generating FAIA Files​

From Accounting Software​

Most accounting software can export to FAIA format:

  • Sage BOB: FAIA export functionality
  • Odoo: FAIA export module
  • Other software: Check for FAIA export capability

Export Process:

  1. Select period to export
  2. Choose FAIA export option
  3. Generate FAIA file
  4. Validate file format
  5. Save file for submission

Manual Generation​

If software doesn't support FAIA:

  • May need to convert data manually
  • Use FAIA conversion tools
  • Consult with IT specialist
  • Consider software upgrade

FAIA Submission​

When Required​

FAIA files may be required:

  • During tax audits
  • For specific tax procedures
  • Upon request by tax authorities
  • For compliance verification

Submission Process​

Submission:

  1. Generate FAIA file for requested period
  2. Validate file format and content
  3. Submit to tax authorities (AED)
  4. Keep copy for records
  5. Confirm receipt

FAIA Compliance​

Software Requirements​

Accounting Software Must:

  • Maintain data in exportable format
  • Support FAIA export functionality
  • Generate valid FAIA files
  • Include all required data

Data Quality​

FAIA Files Must:

  • Be complete and accurate
  • Include all required information
  • Follow FAIA schema
  • Be properly formatted
  • Be validated before submission

Luxembourg Compliance Note​

Important Requirements:

  • FAIA capability: Software must support FAIA export
  • Data maintenance: Keep data in exportable format
  • File generation: Be able to generate FAIA files on request
  • Format compliance: Files must follow FAIA schema
  • Completeness: Files must include all required data

Common Issues:

  • Software limitations: Software doesn't support FAIA export
  • Format errors: Files not following FAIA schema
  • Incomplete data: Missing required information
  • Validation failures: Files not passing validation
  • Timing issues: Unable to generate files quickly when requested

Think It Through​

TechLux Solutions uses accounting software that doesn't have built-in FAIA export. What steps should they take to ensure FAIA compliance? What are their options?

Concepts in Practice​

FAIA Compliance Example

Artisan Boulangerie FAIA preparation:

Software: Sage BOB (with FAIA export capability)

Preparation:

  • All accounting data maintained in Sage BOB
  • PCN accounts properly configured
  • All transactions properly recorded
  • Software configured for FAIA export

FAIA Generation (if requested):

  1. Select period: Fiscal year 2024
  2. Export to FAIA: Use Sage BOB FAIA export function
  3. Validate file: Check file format and content
  4. Review data: Verify completeness
  5. Save file: Keep for submission if requested

Result: Company ready to provide FAIA file if requested by tax authorities.

Compliance: Software supports FAIA, data maintained properly, ready for audit.