Luxembourg FAIA

Luxembourg FAIA Overview

FAIA, short for “Fichier d’Audit Informatisé de l’Administration de l’Enregistrement et des Domaines”, is Luxembourg’s SAF-T-based audit file used for VAT audit purposes. It is based on the OECD SAF-T 2.0 standard and enables the Luxembourg VAT authority to review structured accounting and VAT-relevant data electronically.

FAIA is not a periodic VAT reporting obligation. It is an on-request audit file that businesses within scope must be able to generate and provide when requested during a VAT audit or control procedure.

Regulatory Framework

Luxembourg introduced FAIA to standardize the electronic exchange of accounting and VAT data between taxpayers and the tax authority. The system supports audit efficiency by allowing the authority to analyze accounting entries, master data, invoices, payments, and other relevant records in a structured XML format.

Businesses subject to FAIA must maintain accounting and VAT data in a way that supports the timely generation of a complete and technically valid FAIA file.

Scope of Application

FAIA generally applies to taxable persons with Luxembourg VAT obligations that keep accounting records electronically and fall within the applicable scope conditions.

The obligation is particularly relevant for businesses subject to Luxembourg VAT compliance requirements and the Luxembourg Standard Chart of Accounts. Certain taxpayers may fall outside the obligation depending on turnover, VAT compliance status, simplified obligations, or the number of accounting transactions.

A commonly referenced threshold is annual revenue of EUR 112,000, although the actual obligation should always be assessed based on the taxpayer’s VAT and accounting position.

Submission Requirement

FAIA is submitted only upon request by the Luxembourg VAT authority. There is no monthly or annual FAIA filing requirement.

In practice, the request generally arises in the context of a VAT audit or control procedure. The data requested usually relates to a closed accounting period, commonly a financial year, and must be consistent with the taxpayer’s accounting and VAT records.

Reported Data

The FAIA file contains structured accounting and VAT-relevant data. The main sections generally include:

• Header information, including taxpayer and export details;
• Master data, such as general ledger accounts, customers, and suppliers;
• General ledger entries;
• Source documents, including sales invoices, purchase invoices, payments, movement of goods, and asset transactions.

The FAIA file should reflect the data available in the taxpayer’s accounting and business systems. Fields used in the system must generally be included in the export, even where they are marked as optional in the technical structure.

Technical Format

FAIA is generated in XML format and follows the technical schema defined for Luxembourg audit file purposes.

Different schema structures may apply depending on the taxpayer’s system setup. A full schema is used where accounting, invoicing, inventory, and related modules are integrated. Reduced schemas apply where only certain modules are integrated or where only accounting software is used.

Where data is managed across separate systems, businesses should ensure that records can be exported in a structured format and linked back to the accounting data through clear reference keys.

Audit Readiness

Because FAIA is requested during audit or control procedures, businesses need to be able to generate the file quickly and accurately. Incomplete, inconsistent, or technically invalid files may create audit delays and increase compliance risk.

Maintaining audit-ready data helps companies demonstrate that their VAT and accounting records are complete, traceable, and aligned with the requirements of the Luxembourg VAT authority.

How Can SNI Help You?

SNI helps businesses generate Luxembourg FAIA files in line with the required XML structure and audit file requirements.

The SNI SAF-T solution extracts accounting and VAT-relevant data from the company’s ERP system, maps the required fields, and creates the FAIA file according to the applicable schema.

Since FAIA is submitted on request, SNI supports audit readiness by enabling businesses to generate authority-ready FAIA files when required.

Through the SNI cockpit, users can monitor file generation, validation, and export processes in a single SAP-integrated environment.