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VAT Authorities Publish Additional Precisions to Electronic Audit File


In order to simplify and reduce the administrative burden during VAT audits, in 2009 the VAT Authorities decided to introduce the FAIA (electronic audit file for the VAT Authorities, based on an OECD model). On December 10th, the Luxembourg VAT authorities issued additional precisions to allow for a more efficient review of tax documents. Taxand Luxembourg highlights which taxpayers, in the first stage, are excluded from these new requirements.

Taxand's Take

In the short term, the VAT Authorities will adapt the various mandatory fields that have to be included in the system, notably taking into account the requirements of professionals. It is worth noting that FAIA will only be efficient if a minimum number of information is included in the electronic file. However, the VAT Authorities will take into consideration the different types of activities of taxable persons with their own characteristics. These modifications will be performed in the first quarter of 2011. The structure and the various mandatory fields will be published on the website ( of the VAT Authorities, once they are determined. In the long term, FAIA may replace the VAT returns as the electronic file will contain all information in relation with the economic activities of the taxable persons.

Note: The taxable persons who are not excluded from the obligation of this first stage should comply with the FAIA requirements as from the accounting year 2011.

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Your Taxand contact for further queries is:
Christophe Plainchamp
T. +352 26 940 280

Taxand's Take Author