The glossary to understand and take action

FAIA — computerised audit file

Accounting data format used for the purposes of computerised audits by the AED.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

When a request concerns this file, the company must verify its scope and the applicable specifications, then reconcile the export with its accounting records. The FAIA does not replace either supporting documents or a periodic VAT return.

In your file

What this changes in practice

The FAIA is a computerised audit file whose content and use must comply with the applicable requirements of the administration. It is not merely a PDF export of the accounts. The quality of the file depends on the underlying data, entries and software settings. The company must verify its ability to produce a usable export and understand the scope requested during an audit.

A scenario to help you understand

Educational example

A company prepares for an audit by testing the export from its software and checking the consistency between the exported data and its accounting records.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier le format attendu
  • Tester la cohérence de l’export
  • Documenter les données transmises

The practical question

Find out more

Pourquoi tester un export FAIA avant une demande urgente ?

Le test permet de repérer les données manquantes, incohérences de paramétrage et difficultés de format. Vérifiez les identifiants, périodes et rapprochements avec les comptes. La possibilité technique d’exporter ne garantit pas l’exploitabilité du résultat. Conservez la documentation utile et clarifiez avec le logiciel ou le cabinet les corrections nécessaires avant de devoir répondre à une échéance.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

General ledgerThe general ledger presents the movements recorded in each accounting account, together with their references and amounts.Audit trailA set of links and records making it possible to understand a transaction from its source document through to its recording and controls.Reversibility of accounting dataReversibility refers to the ability to retrieve the documents and data needed to continue management with another tool or service provider.VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.

Put it into practice

Explore further with our guides

Practical guideVAT audit: gather documents and organise the response

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.