FAIFA

Proprietary format	Reference
Fichier Audit Informatisé (FAIFA)	2.01

Because the law requires taxpayers to produce a Fichier Audit Informatisé (FAIFA) file, the VAT authorities have developed tax audit software. Authorities frequently request the standard file that contain accounting information during their audits.

The export file of the AED referred FAIA (File Audit Computerized AED) is based on the SAF-T standards.

This applies to all taxpayers who have an annual turnover of more than EUR 100,000 and a computer record system.