Appendix I: FAF tax audit file structure

The FTA VAT audit file is a comma-separated value (CSV) file type.

The FTA has designed the FAF format and content, taking the commonly requested accounting information from businesses during an FTA audit into major consideration.

In addition to the VAT audit file, the FTA has also defined an audit file for the excise tax. This format is not supported by Sage X3.

The VAT audit file consists of several sections, each with its own line structure:

Company information
Master files (various master data)
1. Supplier files
2. Customer files
3. Tax code table
Source documents
1. Purchasing invoices, imports, or credit notes
2. Sales invoices or credit notes issued
3. Payments
4. General ledger
5. Product file

For additional details, refer to the FTA’s “Requirements Document for Tax Accounting Software.”

Data	Records	Information	Source table	Source Field	Comment
Company table	Section separator	Identifier	< Company Information Table >
	Company information (One line)	Taxable Person Name (English)	COMPANY	CPYNAM	100 digits max
		Taxable Person Name (Arabic)	COMPANY	ARACPYNAM	100 digits max
		Tax Registration Number	COMPANY	CRN
		Tax Agency Name	COMPANY	TAXAGCNAM
		Tax Agency Num	COMPANY	TAXAGCNUM
		Tax Agent Num	COMPANY	TAXAGNNUM
		Tax Agent Name	COMPANY	TAXAGNNAM
		Start date	Entered (DD-MM-YYYY)
		End date	Entered (DD-MM-YYYY)
		Extraction date	Day of the extraction (DD-MM-YYYY)
		Version	< Sage X3 > + version ID
		Version	< FAFv1.0.0 >
Supplier purchasing table	Section separator	Identifier	< Supplier Purchasing Table >
	Purchasing invoice lines	Supplier name	PINVOICE	BPRNAM
		Country	PINVOICE	CRY
		County name	PINVOICE	CRYNAM
		Supplier tax registration number	PINVOICE	CRN
		Accounting date	PINVOICE	ACCDAT
		Invoice reference	PINVOICE	BPRVCR
		Description	PINVOICE	DES
		Invoice ID	PINVOICE	NUM
		Invoice line ID	PINVOICED	LIG
		Tax-excluded amount (AED)	Conversion in AED of the tax-excl. amount at the line (AMTNOTLIN)
		Tax amount (AED)	Conversion in AED of the tax amount n°1 at the line (AMTTAX1)
		VAT code	PINVOICED	VAT
		Currency code	PINVOICED	CUR
		Tax-excluded (CUR)	PINVOICED	AMTNOTLIN
		Tax amount (CUR)	PINVOICED	AMTTAX1
	AP invoice lines	Supplier name	PINVOICE	BPRNAM
		Country	PINVOICE	CRY
		County name	PINVOICE	CRYNAM
		Supplier tax registration number	PINVOICE	CRN
		Accounting date	PINVOICE	ACCDAT
		Invoice reference	PINVOICE	BPRVCR
		Description	PINVOICE	DES
		Invoice ID	PINVOICE	NUM
		Invoice Line ID	BPSINVLIG	LIG
		Tax-excluded amount (AED)	Conversion in AED of the tax-excl. amount at the line (AMTNOTLIN)
		Tax amount (AED)	Conversion in AED of the tax amount n°1 at the line (AMTTAX1)
		VAT code	BPSINVLIG	VAT
		Currency code	BPSINVLIG	CUR
		Tax-excluded (CUR)	BPSINVLIG	AMTNOTLIN
		Tax amount (CUR)	BPSINVLIG	AMTTAX1
	Purchasing footers	Supplier name	PINVOICE	BPRNAM
		Country	PINVOICE	CRY
		County name	PINVOICE	CRYNAM
		Supplier tax registration number	PINVOICE	CRN
		Accounting date	PINVOICE	ACCDAT
		Invoice reference	PINVOICE	BPRVCR
		Description	PINVOICE	DES
		Invoice ID	PINVOICE	NUM
		Footer element	PVCRFOOT	IND
		Footer ID content	Description of the footer element
		Tax-excluded amount (AED)	Conversion in AED of the tax-excl. amount at the line (INVDTAAMT)
		Tax amount (AED)	Conversion in AED of the tax amount n°1 at the line (DTAAMTTAX)
		VAT code	PVCRFOOT	VAT
		Currency code	PVCRFOOT	CUR
		Tax-excluded (CUR)	PVCRFOOT	INVDTAAMT
		Tax amount (CUR)	PVCRFOOT	DTAAMTTAX
	Section separator	Identifier	< Customer Supply Listing Total >
	Totals	Tax excluded total	Sum of conversion in AED of the tax-excl. amount
		Tax total	Sum of conversion in AED of the tax amount
		Lines’ count	Number of records
Customer supply listing table	Section separator	Identifier	< Customer Supply Listing Table >
	Sales invoice lines	Customer name	SINVOICE	BPRNAM
		Country	SINVOICE	CRY
		County name	SINVOICE	CRYNAM
		Customer tax registration Number	SINVOICE	CRN
		Accounting date	SINVOICE	ACCDAT
		Invoice reference	SINVOICE	BPRVCR
		Description	SINVOICE	DES
		Invoice ID	SINVOICE	NUM
		Invoice Line ID	SINVOICED	LIG
		Tax-excluded amount (AED)	Conversion in AED of the tax-excl. amount at the line (AMTNOTLIN)
		Tax amount (AED)	Conversion in AED of the tax amount n°1 at the line (AMTTAX1)
		VAT code	SINVOICED	VAT
		Currency code	SINVOICED	CUR
		Tax-excluded (CUR)	SINVOICED	AMTNOTLIN
		Tax amount (CUR)	SINVOICED	AMTTAX1
	AR invoice lines	Customer name	SINVOICE	BPRNAM
		Country	SINVOICE	CRY
		County name	SINVOICE	CRYNAM
		Customer tax registration Number	SINVOICE	CRN
		Accounting date	SINVOICE	ACCDAT
		Invoice reference	SINVOICE	BPRVCR
		Description	SINVOICE	DES
		Invoice ID	SINVOICE	NUM
		Invoice Line ID	BPCINVLIG	LIG
		Tax-excluded amount (AED)	Conversion in AED of the tax-excl. amount at the line (AMTNOTLIN)
		Tax amount (AED)	Conversion in AED of the tax amount n°1 at the line (AMTTAX1)
		VAT code	BPCINVLIG	VAT
		Currency code	BPCINVLIG	CUR
		Tax-excluded (CUR)	BPCINVLIG	AMTNOTLIN
		Tax amount (CUR)	BPCINVLIG	AMTTAX1
	Sales footers	Customer name	PINVOICE	BPRNAM
		Country	PINVOICE	CRY
		County name	PINVOICE	CRYNAM
		Customer tax registration number	PINVOICE	CRN
		Accounting date	PINVOICE	ACCDAT
		Invoice reference	PINVOICE	BPRVCR
		Description	PINVOICE	DES
		Invoice ID	PINVOICE	NUM
		Footer element	SVCRFOOT	IND
		Footer ID content	Description of the footer element
		Tax-excluded amount (AED)	Conversion in AED of the tax-excl. amount at the line (INVDTAAMT)
		Tax amount (AED)	Conversion in AED of the tax amount n°1 at the line (DTAAMTTAX)
		VAT code	SVCRFOOT	VAT
		Currency code	SVCRFOOT	CUR
		Tax-excluded (CUR)	SVCRFOOT	INVDTAAMT
		Tax amount (CUR)	SVCRFOOT	DTAAMTTAX
	Section separator	Identifier	< Customer Supply Listing Total >
	Totals	Tax excluded total	Sum of conversion in AED of the tax-excl. amount
		Tax total	Sum of conversion in AED of the tax amount
		Lines’ count	Number of records
General ledger table	Section separator	Identifier	< General Ledger Table >
	General ledger lines	Accounting date	GACCENTRY	ACCDAT
		Account	GACCENTRYD	ACC
		Account description	GACCOUNT	DES
		Line description	CACCENTRYD	DES
		Business partner	Business partner code (BPR) + Name
		Journal entry ID	CACCENTRYD	NUM
		Reference	CACCENTRYD	BPRVCR
		Origin (Module)	CACCENTRYD	ORIMOD
		Debit (AED)	If Debit (SNS=+1), amount (AMTCUR)
		Credit (AED)	If Credit (SNS = -1), amount (AMTCUR)
		Balance	Debit – credit
	Section separator	Identifier	< General Ledger Table Total >
	Totals	Debit	Sum of the debit
		Credit	Sum of the credit
		Lines’ count	Number of records

Appendix I: FAF tax audit file structure

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