SAF-T in Luxembourg: the FAIA explained
Luxembourg mandates the FAIA (Fichier Audit Informatise), its national SAF-T variant, for all businesses maintaining electronic accounting records. The FAIA must be provided to the Administration des Contributions Directes (ACD) upon request during tax audits.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The mandate
FAIA — Fichier Audit Informatise ACD (Luxembourg SAF-T)
Who must file
All businesses maintaining electronic accounting records in Luxembourg.
How it works
Accounting system generates FAIA XML file on ACD request → submitted during audit → ACD validates and analyzes using automated tools.
Key dates for Luxembourg
- Jan 2011FAIA standard published
- 2023FAIA version 2.01 mandatory, enhanced schema
- 2025ACD increasing automated FAIA analysis during audits
What the file contains
FAIA is Luxembourg's adaptation of the OECD SAF-T standard. Like Norway, it operates on an on-demand basis during tax audits. The file covers GL transactions, customer and supplier invoices, and payment records. Version 2.01 expanded the schema significantly, adding more granular transaction-level detail and standardized account classifications.
What your ERP has to deliver
Accounting systems must support FAIA 2.01 XML export with complete GL mapping. The standard chart of accounts mapping (Plan Comptable Normalise) is required. Multi-currency environments in Luxembourg (common given the financial sector presence) must handle currency conversion data within the FAIA file.
The data flow, step by step
Practical insights
- Luxembourg's financial sector concentration means many FAIA implementations deal with complex multi-currency, multi-entity structures. The FAIA schema must handle these scenarios correctly.
- ACD has significantly upgraded its automated analysis capabilities. FAIA files are now subjected to algorithmic checks, not just manual review. Data quality matters more than ever.
- The FAIA 2.01 upgrade caught many companies off-guard. Systems that supported the original schema needed significant updates to handle the expanded data requirements.
- Companies operating holding structures in Luxembourg should pay particular attention to intercompany transaction representation in FAIA, as ACD uses this data for transfer pricing analysis.
Common pitfalls
- Running outdated FAIA schema versions when ACD has mandated 2.01.
- Incomplete Plan Comptable Normalise mapping for companies using non-standard GL structures.
- Not handling multi-currency transactions correctly in the FAIA output, which is critical in Luxembourg's international business environment.