OECD Standard Audit File
Copyright OECD
FAIA - Fichier d'audit informatisé AED
2.01
Final version
AED
31-01-2013
Holds general information about the file including the name of the software which produced it; the company on whose behalf the FAIA is being submitted; and the selection criteria used.
Invoice Accounting, Cash Accounting, Delivery, other ...
Company / Division / Branch reference
Represents space to allow individual Revenue Bodies to add further elements if required. See Annex A.
Holds standing data about general ledger account, suppliers, customers, products, etc.. An extension point is provided to allow Revenue Bodies to specify additional elements or structures such as tax rate tables.
General Ledger Account code. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Name of individual GL account
AccountID based on a standard prescribed by authorities. Holds the Standard Chart of Accounts Numbering. StandardAccountID must be populated if the element AccountID is not the same.
Category for grouping the accounts, relevant in reconciling financial statements f.i.
Subcode for grouping the accounts, relevant in reconciling financial statements f.i.
Type of account - Asset/Liability/Sale/Expense Actif/Passif/Produit/Charge
Date of creating the generalledger account
Debit balance at the start date of the selection period in the header's default currency.
Credit balance at the start date of the selection period in the header's default currency.
Debit balance at the end date of the selection period in the header's default currency.
Credit balance at the end date of the selection period in the header's default currency.
Represents space to allow individual Revenue Bodies to add further elements
This element must not be populated
Reference to the taxonomy that applies to the GL Account.
Reference to specific taxonomy element
Additional reference to specific taxonomy element
General Ledger Account code for this TaxanomyReference/TaxonomyCode. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Unique code for the customer Can not exist more than one registration with the same CustomerID. In case of final consumer, a generic client with the designation of "FINAL CONSUMER" shall be created.
Indicator showing if a self-billing agreement exists between the customer and the supplier
General Ledger Account code for this customer. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Debit balance at the start date of the selection period in the header's default currency.
Credit balance at the start date of the selection period in the header's default currency.
Debit balance at the end date of the selection period in the header's default currency.
Credit balance at the end date of the selection period in the header's default currency.
Represents space to allow individual Revenue Bodies to add further elements
Unique code for the supplier. Can not exist more than one record with the same SupplierID
Indicator showing if a self-billing agreement exists between the customer and the supplier
General Ledger Account code for this supplier. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Debit balance at the start date of the selection period in the header's default currency.
Credit balance at the start date of the selection period in the header's default currency.
Debit balance at the end date of the selection period in the header's default currency.
Credit balance at the end date of the selection period in the header's default currency.
Represents space to allow individual Revenue Bodies to add further elements
Tax type for look-up in tables, , contains a fixed value "TVA"
Description of the Tax Type, contains a fixed value "Taxe sur la valeur ajoutée"
Tax Code for lookup in tables, holds the Tax Code with is used to identify the different tax codes within the used application.
Representing the starting date for this entry
Representing the ending date for this entry
Description of the Tax Code
Tax percentage.
FlatTaxRate
Two-letter country code according to ISO 3166-1 alpha 2 standard. Example NL for the Netherlands.
Country specific code to indicate regions / provinces within the tax authority. Preferably described according to ISO 3166-2. Example: GB-KEN for Kent county in the United Kingdom.
Table with descriptions of all different kinds of UOM's
Quantity unit of measure e.g. pack of 12
Description of the UOM
Table with the analysiscode identifiers. Used for further specification of transaction data. Example: cost unit, cost center, project.
Analysis type identifier: e.g. CC (for Cost Center), DEP (for department), etc.
Description of the AnalysisType, e.g. "Cost Center"
Analysis ID: e.g. 1200-HDOF-TR (for cost center treasury in the headoffice), P-4800-123 (for project 123 in branch 4800)
Description of the AnalysisID: e.g. "Headoffice-Treasury".
Table with descriptions of all different kinds of movementtypes and movementsubtypes
Identify kind of movement or movement line. E.g. sale, purchase, adjustment, etc. Or efficiencyloss, use of components in production, etc. Predescribed TABLE is possible.
Description of the movement(sub)type
Product code, Indicator of product or service
Indicator showing if goods or services (Predescribed TABLE is possible)
Code identifying aggregated level at which similar products are grouped
Description of goods or services.
Classification for import / export
EAN or other code
FIFO, LIFO, Average cost etc.
Unit of measure for Stock Administration for this product Predescribed TABLE is possible.
Not needed when not applicable
A Standard Unit of Measure applicable for this product, f.i. Kilo, Metres, Litres (Predescribed TABLE is possible)
Conversion factor of the UOM to UOM Base
Tax Type for lookup in tables
Tax Code for lookup in tables
Represents space to allow individual Revenue Bodies to add further elements
Warehouse where goods held - possoble also to identify work-in-progress, or stock-in-transit
Location of goods in warehouse
Product code
Stock batch, lot, serial identification. Not used when there is exactly 1 PhysicalStock entry per ProductCode
To determine whether the product/stockaccount is raw material, work-in-progress, finished good, merchandise for resale, etc.
To determine whether the product/stockaccount is discontinued, damaged, obsolete, active, etc.
Classification for import / export
Reference to the owner Master File
Not needed when UOMPhysicalStock equals UOMBase
Unit of Measurement for this Physical Stock position
Conversion factor of the UOM to UOM Base
Base Unit price for this stock account in the header's default currency.
In UOM Physical Stock for selection period
In the header's currency code for selection period
In UOM Physical Stock for selection period
Closing stock value in the header's default currency for selection period
User definable characteristics of the goods. Predescribed TABLE is possible.
The weight, pack size, colour etc.
Represents space to allow individual Revenue Bodies to add further elements
Reference to the owner Master File
General Ledger Account code for this owner. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Represents space to allow individual Revenue Bodies to add further elements
Unique identifier of the asset
General Ledger Account code. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Description of this asset
Contains the information of all suppliers, including the historical suppliers.
Name of the supplier of the asset
Unique code for the supplier
Address information of the supplier of the asset
Date of the purchase order of this asset
Date of the acquisition of the asset (usually the date of delivery).
Commissioning date of the asset.
The data can be reported for different purposes. More than one can be in this FAIA.
Describes the purpose for the reporting: f.i. commercial, tax in country 1, tax in country 2, etc.
This describes the classification of the asset for (tax) reporting purposes.
Total costs of acquisition and/or production of the asset at SelectionStartDate in the header's default currency.
Total costs of acquisition and/or production of the asset at SelectionEndDate in the header's default currency.
Total amount of investment support for this asset in the header's default currency.
Periode of useful life in years
Period of useful life in months
Bookvalue of the acquisition and/or production of the asset in the Selectionperiod in the header's default currency.
Book value of the transfers of the asset during the Selectionperiod in the header's default currency.
Book value of the disposals of the asset during the Selectionperiod in the header's default currency.
Bookvalue at the beginning of the Selectionperiod in the header's default currency.
Method of normal depreciation during the Selectionperiod.
The rate of the normal depreciation per year or month (depends on choice useful life periode)
Total amouunt of normal depreciation during the Selectionperiod in the header's default currency.
Total amouunt of appreciation during the Selectionperiod in the header's default currency.
Extraordinary depreciations for this asset during the Selectionperiod.
Method of extraordinary depreciation during the Selectionperiod.
Amouunt of extraordinary depreciation during the Selectionperiod in the header's default currency.
Total amount of depreciation for this asset
Bookvalue at the end of the Selectionperiod in the header's default currency.
Represents space to allow individual Revenue Bodies to add further elements
Represents space to allow individual Revenue Bodies to specify additional standing data.
Number of entries. Contains number of GL entries.
The total of all debit amounts in the header's default currency.
The total of all credit amounts in the header's default currency.
Source GL journal identifier, or invoices and payments in single ledger systems
Description of the Journal
Grouping mechanism for journals
Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department.
Accounting Period
The year of the Accounting Period.
Document date
Details of person or application that entered the transaction
Type of journaltransaction: normal, (automated) periodically, etc.
Description of Journal Transaction
Systems generated ID for batch
Date captured by system
Date posting to GL
Unique code for the customer.
Unique code for the supplier
Unique number created by the system for the document
Identifier to trace entry to journal line or posting reference
General Ledger Account code. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
General Ledger analysis codes
Effective date from which interest charged. To be reported when this date differs from the transactiondate.
Source document number to which line relates
Unique code for the customer
Unique code for the supplier
Description of the Journal Line.
Debit amount information for transaction
Credit amount information for transaction
Represents space to allow individual Revenue Bodies to add further elements
Contains all the details about the issued invoices and credit incoices. This element has to be populated if the invoices are issued with an invoicing software.
Number of entries. Contains the number of invoices issued.
The total of all debit amounts in the header's default currency
The total of all credit amounts in the header's default currency
Number of entries
The total of all debit amounts in the header's default currency
The total of all credit amounts in the header's default currency
Number of entries
The total of all debit amounts in the header's default currency
The total of all credit amounts in the header's default currency
Unique reference number for payment
Accounting Period
The year of the Accounting Period.
Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department.
Document date
Cheque, Bank, Giro, Cash, etc.
Description of the payment.
Systems generated ID for batch
Unique number created by the system for the document
Details of person or application that entered the transaction
Number of the paymentline
The source document to which the line relates
General Ledger Account code. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
General Ledger analysis codes
Unique code for the customer
Unique code for the supplier
Tax Point date where recorded or if not recorded then the Invoice date
Description of the payment line.
Indicates whether the amounts on line-level are debit or credit amounts. Entry must correspond to entry reflected in General Ledger Entry. Signing of lineamounts is relative to this indicator. E.g. a return can lead to a negative amount.
Amount for transaction excluding taxes.
Represents space to allow individual Revenue Bodies to add further elements
Description Settlement / Other Discount
Settlement amount
Date settled
Payment mechanism
Control totals tax payable information. Per TaxType/TaxCode the TaxBase and TaxAmount are summarised.
Total amount excluding tax in the header's default currency.
Total amount including tax in the header's default currency.
Represents space to allow individual Revenue Bodies to add further elements
Number of movementlines in selected period
Quantity of goods received
Quantity of goods issued in selected period
Unique reference to the movement.
Document date
Date of posting of the movement if different to Movement Date
Time of posting of the movement
Date of supply of goods
The movementtype expresses the type of the process for the underlaying lines. E.g. production, sales, purchase. Predescribed TABLE is possible.
Details of person or application that entered the transaction
Unique number created by the system for the document
Type of document
Reference number of the document
Line number of the document
Number of the movementline
General Ledger Account code. Can be including sub-account id.
Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department.
Unique code for the customer
Unique code for the supplier
Ship To details
Ship from Details
Product code
Stock batch, lot, serial identification. Not used when there is exactly 1 PhysicalStock entry per ProductCode
Quantity of goods
Not needed when UOM of this line equals UOMPhysicalStock
Quantity unit of measure e.g. pack of 12
Conversion factor of the UOM to UOM Physical Stock
Value of the transaction line as registrerd in the general ledger in the header's default currency.
Indentify the type of the movement on line / article level. A movement(type) production contains f.i. use of components, getting finished product, efficiencyloss as movementsubtypes. Predescribed TABLE is possible.
A reason for the movement
Represents space to allow individual Revenue Bodies to add further elements
Represents space to allow individual Revenue Bodies to add further elements
Details of all transactions related to an asset during the Selectionperiod.
Number of movementlines during selected period
Unique Identification of the transaction
Unique identifier of the asset
Code for the type of the transaction
Description of the type of the transaction.
Recording date of the transaction type (e. g. assets: date of the addition of the asset)
Information about the supplier of the asset
Name of the supplier of the asset
Unique code for the supplier
Address information of the supplier of the asset
Cross-reference to GL posting in the journal. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department.
These amounts of the transaction can differ per asset valuation type.
Describes the purpose for the reporting: f.i. commercial, tax in country 1, tax in country 2, etc.
Costs of acquisition and/or production of related asset transaction in the header's default currency at date of transaction.
Bookvalue of related asset transaction in the header's default currency at date of transaction.
Net Amount of related asset transaction in the header's default currency, for instance the net sales revenue.
Represents space to allow individual Revenue Bodies to add further elements
Represents space to allow individual Revenue Bodies to add further elements
Containing all information about sales invoices and suppliers invoices
Unique code for the customer
Name of the customer
Unique code for the supplier
Name of the supplier
General Ledger Account code of the customer / supplier. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
Branch or Storenumber, additional segregation of customer/supplier, used if not included as part of the customer/supplier id.
Accounting Period
The year of the Accounting Period.
Type of invoice: Debit invoice, Credit invoice, Cash, Ticket, etc.
Ship To details
Ship from Details
Payments terms for this invoice
Indicator showing if self-billing is used for this invoice.
Details of person or application that entered the transaction
Date posting to GL
Systems generated ID for batch
Unique number created by the system for the document
Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department.
The number(s) of the receipt(s) on this "consolidated invoicerecord". Can be a single number, a range or a list.
Number of the invoiceline
General Ledger Account code of the GL-revenue-account. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and branch/department.
General Ledger analysis codes
Relevant order references
Origination Order Number
Date of order
Ship To details
Ship from Details
Indicator showing if goods or service
Product code
Description of goods or services.
Information about the date or timeframe of the delivery of the goods or services.
Unique reference to the movement.
The date of the delivery
Timeframe of the deliveries
Startdate of the deliveries
Enddate of the deliveries
Quantity of goods and services supplied.
Quantity unit of measure e.g. pack of 12
Conversion factor of the InvoiceUOM to UOM Base. Only needed when InvoiceUOM is reported and is different from the UOM Base.
Unit price for the unit/group of units per UOM in the header's default currency.
Tax Point date where recorded or if not recorded then the Invoice date
Credit Note references
Credit note reference (where applicable) to original invoice
Credit note reason or rationale
Description of Invoice Line.
Amount for transaction excluding taxes and freightcharges.
Indicates whether the amounts on line-level are debit or credit amounts. Entry must correspond to entry reflected in General Ledger Entry. Signing of lineamounts is relative to this indicator. E.g. a return can lead to a negative amount.
Amount for shipping/freight charges.
Represents space to allow individual Revenue Bodies to add further elements
Description Settlement / Other Discount
Settlement amount
Date settled
Payment mechanism
Control totals tax payable information. Per TaxType/TaxCode the TaxBase and TaxAmount are summarised.
Control total amount freight charges
Control total sales value excluding tax and shippingcosts.
Control total amount including tax and shippingcosts.
Represents space to allow individual Revenue Bodies to add further elements
A structure that holds all shipping point information.
Identification of the delivery
Date goods are delivered
Warehouse where goods held - also to identify work-in-progress, or stock-in-transit
Location of goods in warehouse
Unique consignment reference number
[Common to all FAIAs] A common structure used wherever an address is required.
Country specific code to indicate regions / provinces within the tax authority. Preferably described according to ISO 3166-2. Example: GB-KEN for Kent county in the United Kingdom.
Two-letter country code according to ISO 3166-1 alpha 2 standard. Example NL for the Netherlands.
Field to differentiate between multiple addresses. To indicate the type of address. Choose from the predefined enumeration. (examples: StreetAddress PostalAddress, BillingAddress)
[Common to all FAIAs] A common structure used wherever an amount is required. Monetary amount with optional foreign currency exchange rate information.
In the header's default currency.
Three-letter currency code according to ISO 4217 standard. Example: EUR for the Euros or USD for American Dollars.
Amount in foreign currency.
The exchange rate used. CurrencyAmount x ExchangeRate = Amount
General Ledger analysis codes
Analysis code identifier: cost center, cost unit, cost type, project, etc. Refers to the MasterFile AnalysisTypeTable
Value of the analysisID: f.i. which cost center applies
Amount applying to the Analysis: f.i. the amount applying for this cost center
[Common to all FAIAs] Bank account number information. IBAN number, or account number with optional information.
International Bank Account Number, ISO 13616
The number allocated to the account by the individualâs or companyâs own bank.
The name of the individual or company holding the bank account.
Identifier for the bank branch at which the account is held. May be needed to uniquely identify the account.
[Common to all FAIAs] CompanyStructure with mandatory RegistrationNumber and Telephone (Contact)
Unique number to identify the company in the accounting records, issued by a government body or created by the company for internal purposes to identify different entities within their corporate group.
[Common to all FAIAs] Name, address, contact and identification information of a company.
Unique number to identify the company in the accounting records, issued by a government authority or created by the company for internal purposes to identify different entities within their corporate group.
[Common to all FAIAs] ContactInformationStructure with madatory TelephoneNumber
[Common to all FAIAs] Contact information of a company.
[Common to all FAIAs] Overall information about this Standard Auditfile.
Identification of the FAIA version being used. Reference to the xml schema used. Schema is available on www.public.aed.lu/faia
Two-letter country code according to ISO 3166-1 alpha 2 standard. Example LU for the Luxembourg.
Country specific code to indicate regions / provinces within the tax authority. Preferably described according to ISO 3166-2. Example: GB-KEN for Kent county in the United Kingdom.
Date of production of FAIA-T
Name of the software company whose product created the FAIA-T.
Name of the Software that generated the FAIA-T.
Version of the software that created the FAIA-T.
Company's name and address details.
Three letter Currency Code (ISO 4217) of local currency which is the default for the FAIA.
Criteria set by the user to populate the audit files
Space for any further generic comments on the FAIA-T. Revenue Bodies should consider what information they would expect to see here.
[Common to all FAIAs] All information about the name of a natural person.
A textual expression of a prefix that precedes this person's family name such as Van, Von.
A formal sign or expression of greeting, expressed as text, that is appropriate for this person such as Right Honourable, Monsignor or Madam.
[Common to all FAIAs] The selection criteria used to generate this Standard Auditfile
Identifies the tax jurisdiction for whose purpose the FAIA has been created. Principally for use where a single Revenue body covers more than one territory.
For use where data has been extracted from the full data set by reference to a specific corporate entity.
Allows for a choice between selection on calendar dates and periods according to the accounting system, e.g. 1 to 12 for a 12-months accounting system. The extract of the data has to take place for an entire period. The period starts from the 01/01 to the 31/12. It's not possible to submit a FAIA with a period that is not matching the civil year.
The start date for the reporting period covered by the FAIA.
The end date for the reporting period covered by the FAIA.
The first Accounting Period covered by the FAIA.
The Accounting Year in which the PeriodStart falls.
The last Accounting Period covered by the FAIA.
The Accounting Year in which the PeriodEnd falls.
Type of documents selected. For use where the data has been restricted by reference to particular transaction types.
Any other criteria used in selecting data. Individual Revenue Bodies may wish to draw up a list of other acceptable selection criteria for use within their jurisdiction.
[Common to all FAIAs] Tax information of a company.
Unique number issued by AED for use by the company. (LU123456-78)
For use where information reported in the FAIA-T covers more than one type of tax regime: to identify the type of tax regime to which this entry relates.
The tax registration number for the particular tax regime referred to by TaxType, f.i. VAT-number
Identification of the Revenue Body to which this TaxType refers.
The date that the tax registration details referred to above were last checked.
Tax Amount information structure
Tax type for look-up in tables
Tax Code for lookup in tables
Tax percentage.
The base on which the tax is calculated. This can be an amount, or a quantity, eg. Litres.
Description of the value in the TaxBase. Eg. Litres for excises on alcoholic bevarages.
Tax amount information
Tax exemption or reduction reason or rationale
The identification of the declaration/return in which the taxamount is reported to the Revenue body.
Monetary amount.18 digits max, of which 2 can be fractional digits.
18 digits max, of which 8 can be fractional digits.
Used to describe a quantity. Monetary amount. 22 digits max, of which 6 can be fractional digits.
Describes a weight. Monetary amount.14 digits max, of which 3 can be fractional digits.
Text of max 9 characters.
18 character text.
35 character text.
70 character text.
256 character text.
Two-letter country code according to ISO 3166-1 alpha 2 standard. Example: NL for the Netherlands.
Three-letter currency code according to ISO 4217 standard. Example: EUR for the Euros or USD for American Dollars.
