Luxembourg
Mandatory Updated 2026-01-05
Baseline
FAIA — Fichier Audit Informatise ACD (Luxembourg SAF-T)
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.
Key Dates
Jan 2011FAIA standard published
2023FAIA version 2.01 mandatory, enhanced schema
2025ACD increasing automated FAIA analysis during audits
Who is in scope
All businesses maintaining electronic accounting records in Luxembourg.
Process
Accounting system generates FAIA XML file on ACD request -> submitted during audit -> ACD validates and analyzes using automated tools.
Official Sources
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