FAIA, Fichier Audit Informatisé AED, is Luxembourg's standard audit file: an XML extract of a business's computerised accounting data. The VAT administration (AED) publishes version 2.01 with its description and XSD schemas. A business subject to VAT that keeps its accounts on a computer must deliver this data electronically when the administration asks for it, or face penalties. It is an audit extract, not an e-invoice.
What is FAIA for?
The AED uses the file to examine accounting data during a check. Version 2.01 comes with a recommendation, an FAQ, a description of the elements and the XSD schemas, all published on the indirect taxation portal (AED, in French). Your accounting software produces the file; it covers the accounts, not single invoices.
FAIA and e-invoices
| File | Holds | Used for |
|---|---|---|
| FAIA | an extract of the accounting records | audits by the AED |
| Peppol BIS | one invoice | invoices to Luxembourg public bodies |
Klarbon does not open, check or produce FAIA files. This is general information, not tax advice.
Related
Frequently asked questions
Who has to provide a FAIA file?
A business subject to VAT in Luxembourg that keeps its accounts on a computer, when the VAT administration (AED) asks for its data electronically.
Is FAIA an e-invoice format?
No. FAIA is an extract of the accounts for an audit. An e-invoice is a separate document, not the accounting extract requested in an audit.
Can Klarbon open a FAIA file?
No, not today. Klarbon works with e-invoices and bank statements.