Fichier d'Audit Informatisé AED
Fichier d'Audit Informatisé AED , more commonly referred to as FAIA , is the definition of a standardized file for checking VAT data of a Luxembourg company. Data is transmitted in XML format with defined structures to the VAT authorities ( Administration de l'Enregistrement , AED) and checked there.
In 2005 the Organization for Economic Cooperation and Development published a specification for the electronic transmission of tax-relevant data, the Standard Audit File - Tax (“SAF-T”). In response to this specification, the Luxembourg Parliament modified the VAT laws and, on December 19, 2008, created the legal basis for the file with an amendment to Article 70.3, 2nd paragraph of the Luxembourg Value Added Tax Act. According to this amendment, electronically available data must be made available electronically in analogy to the German principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD).
The first recommendations for the FAIA format were published by the Luxembourg tax authorities at the end of 2009. In October 2011 a revised version (FAIA 2.0) was published, which was adapted again in February 2013 (FAIA 2.01).
Individual evidence
- ↑ "Fichier d'Audit Informatisé AED" - Simplification administrative par une transmission électronique des données dans le cadre de contrôles TVA ( page no longer available , search in web archives ) Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. on the website of Ernst & Young Global Limited; accessed on May 21, 2015.
- ↑ a b c d FAIA - e-VAT audits in Luxembourg on the website of Price Waterhouse Coopers (PWC) Luxembourg; accessed on May 21, 2015.
- ↑ Luxembourg Value Added Tax Act in the 2012 version (Mémorial A 2012, p.368).
- ^ Publication of the amendment to the law in the Luxembourg Official Journal .
Web links
- FAIA 2.01 on the Administration de l'Enregistrement (AED) website