SAF-T Schema v 2 - OECD

1 Guidance for the Standard Audit File - Tax, Version : Appendix B: SAF-T Schema version Schema location: form default: unqualifiedelement form default: qualifiedtargetNamespace: urn:OECD:StandardAuditFile- Elements complex types Simple types AuditFile AddressStructure ISOC ountryCode AmountStructure ISOC urrencyCode AnalysisStructure SAFcodeType BankAccountStructure SAFexchangerateType CompanyHeaderStructure SAFlongtextType CompanyStructure SAFmiddle1textType ContactHeaderStructure SAFmiddle2textType ContactInformationStructure SAFmonetaryType HeaderStructure SAFquantityType InvoiceStructure SAFshorttextType PersonNameStructure SAFweightType SelectionCriteriaStructure ShippingPointStructure TaxIDStructure TaxInformationStructure element AuditFile diagram1/1332/1333/1334/1335/1336/1337/1 338/133propertiescontent complexchildrenHeader MasterFiles GeneralLedgerEntries SourceDocumentselement AuditFile/Header diagram9/133typeextension of HeaderStructurepropertiesisRef 0content complexchildrenAuditFileVersion AuditFileCountry AuditFileRegion

2 AuditFileDateCreated SoftwareCompanyName SoftwareID SoftwareVersion Company DefaultCurrencyCode SelectionCriteria HeaderComment TaxAccountingBasis TaxEntityannotationdocumentationHolds general information about the file including the name of the software which produced it; the company on whose behalf the SAF-T is being submitted; and the selection criteria used. An extension point is provided to allow individual Revenue Bodies to specify further relevant information to be AuditFile/Header/TaxAccountingBasis diagramtypeSAFshorttextTypepropertiesisR ef 0content simplefacetsmaxLength 18annotationdocumentationInvoice Accounting, Cash Accounting, Delivery, other ..element AuditFile/Header/TaxEntity diagramtypeSAFmiddle2textTypepropertiesi sRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 70annotationdocumentationCompany / Division / Branch referenceelement AuditFile/MasterFiles diagram10/133propertiesisRef 0minOcc 0maxOcc 1content complexchildrenGeneralLedgerAccounts Taxonomies Customers Suppliers TaxTable UOMT able AnalysisTypeTable MovementTypeTable Products PhysicalStock Owners AssetsannotationdocumentationHolds standing data about general ledger account, suppliers, customers, products.

3 An extension point is provided to allow Revenue Bodies to specify additional elements or structures such as tax rate AuditFile/MasterFiles/GeneralLedgerAccou nts diagrampropertiesisRef 0minOcc 0maxOcc 1content complexchildrenAccountelement AuditFile/MasterFiles/GeneralLedgerAccou nts/Account diagram11/133propertiesisRef 0minOcc 1maxOcc unboundedcontent complexchildrenAccountID AccountDescription StandardAccountID GroupingCategory GroupingCode AccountType AccountCreationDate OpeningDebitBalance OpeningCreditBalance ClosingDebitBalance ClosingCreditBalanceelement AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/AccountID diagramtypeSAFmiddle2textTypepropertiesi sRef 0content simplefacetsmaxLength 70annotationdocumentationGeneral Ledger Account code . Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/AccountDescription diagramtypeSAFlongtextTypepropertiesisRe f 0content simplefacetsmaxLength 256annotationdocumentationName of individual GL accountelement AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/StandardAccountID diagramtypeSAFmiddle1textTypepropertiesi sRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 35annotationdocumentationAccountID based on a standard prescribed by AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/GroupingCategory diagramtypeSAFmiddle1textTypepropertiesi sRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 35annotationdocumentationCategory for grouping the accounts.

4 Relevant in reconciling financial statements AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/GroupingCode diagramtypeSAFmiddle1textType12/133prope rtiesisRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 35annotationdocumentationSubcode for grouping the accounts, relevant in reconciling financial statements AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/AccountType diagramtypeSAFshorttextTypepropertiesisR ef 0content simplefacetsmaxLength 18annotationdocumentationType of account - Asset/Liability/Sale/Expenseelement AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/AccountCreationDate diagramtypexs:datepropertiesisRef 0minOcc 0maxOcc 1content simpleannotationdocumentationDate of creating the generalledger accountelement AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/OpeningDebitBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationDebit balance at the start date of the selection period in the header's default AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/OpeningCreditBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationCredit balance at the start date of the selection period in the header's default AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/ClosingDebitBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationDebit balance

5 At the end date of the selection period in the header's default AuditFile/MasterFiles/GeneralLedgerAccou nts/Account/ClosingCreditBalance 13/133diagramtypeSAFmonetaryTypeproperti esisRef 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationCredit balance at the end date of the selection period in the header's default AuditFile/MasterFiles/Taxonomies diagrampropertiesisRef 0minOcc 0maxOcc 1content complexchildrenTaxonomyelement AuditFile/MasterFiles/Taxonomies/Taxonom y diagrampropertiesisRef 0minOcc 1maxOcc unboundedcontent complexchildrenTaxonomyReference TaxonomyElementelement AuditFile/MasterFiles/Taxonomies/Taxonom y/TaxonomyReference diagramtypeSAFlongtextTypepropertiesisRe f 0content simplefacetsmaxLength 256annotationdocumentationReference to the taxonomy that applies to the GL AuditFile/MasterFiles/Taxonomies/Taxonom y/TaxonomyElement diagrampropertiesisRef 0minOcc 0maxOcc unboundedcontent complex14/133childrenTaxonomyCode TaxonomyClusterID TaxonomyClusterContextID AccountIDelement AuditFile/MasterFiles/Taxonomies/Taxonom y/TaxonomyElement/TaxonomyCode diagramtypeSAFlongtextTypepropertiesisRe f 0content simplefacetsmaxLength 256annotationdocumentationReference to specific taxonomy elementelement AuditFile/MasterFiles/Taxonomies/Taxonom y/TaxonomyElement/TaxonomyClusterID diagramtypeSAFlongtextTypepropertiesisRe f 0minOcc 0maxOcc 1content simplefacetsmaxLength 256annotationdocumentationAdditional reference to specific taxonomy elementelement AuditFile/MasterFiles/Taxonomies/Taxonom y/TaxonomyElement/TaxonomyClusterContext ID diagramtypeSAFlongtextTypepropertiesisRe f 0minOcc 0maxOcc 1content simplefacetsmaxLength 256element

6 AuditFile/MasterFiles/Taxonomies/Taxonom y/TaxonomyElement/AccountID diagramtypeSAFmiddle2textTypepropertiesi sRef 0content simplefacetsmaxLength 70annotationdocumentationGeneral Ledger Account code for this TaxanomyReference/TaxonomyCode. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and AuditFile/MasterFiles/Customers diagrampropertiesisRef 0minOcc 0maxOcc 1content complexchildrenCustomerelement AuditFile/MasterFiles/Customers/Customer 15/133diagramtypeextension of CompanyStructurepropertiesisRef 0minOcc 1maxOcc unboundedcontent complexchildrenRegistrationNumber Name Address Contact TaxRegistration BankAccount CustomerID SelfBillingIndicator AccountID OpeningDebitBalance OpeningCreditBalance ClosingDebitBalance ClosingCreditBalanceelement AuditFile/MasterFiles/Customers/Customer /CustomerID 16/133diagramtypeSAFmiddle1textTypeprope rtiesisRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 35annotationdocumentationUnique code for the customer element AuditFile/MasterFiles/Customers/Customer /SelfBillingIndicator diagramtypeSAFcodeTypepropertiesisRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 9annotationdocumentationIndicator

7 Showing if a self-billing agreement exists between the customer and the supplierelement AuditFile/MasterFiles/Customers/Customer /AccountID diagramtypeSAFmiddle2textTypepropertiesi sRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 70annotationdocumentationGeneral Ledger Account code for this customer. Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and AuditFile/MasterFiles/Customers/Customer /OpeningDebitBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationDebit balance at the start date of the selection period in the header's default AuditFile/MasterFiles/Customers/Customer /OpeningCreditBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationCredit balance at the start date of the selection period in the header's default AuditFile/MasterFiles/Customers/Customer /ClosingDebitBalance 17/133diagramtypeSAFmonetaryTypeproperti esisRef 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationDebit balance at the end date of the selection period in the header's default AuditFile/MasterFiles/Customers/Customer /ClosingCreditBalance

8 DiagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationCredit balance at the end date of the selection period in the header's default AuditFile/MasterFiles/Suppliers diagrampropertiesisRef 0minOcc 0maxOcc 1content complexchildrenSupplierelement AuditFile/MasterFiles/Suppliers/Supplier diagram18/133typeextension of CompanyStructurepropertiesisRef 0minOcc 1maxOcc unboundedcontent complexchildrenRegistrationNumber Name Address Contact TaxRegistration BankAccount SupplierID SelfBillingIndicator AccountID OpeningDebitBalance OpeningCreditBalance ClosingDebitBalance ClosingCreditBalanceelement AuditFile/MasterFiles/Suppliers/Supplier /SupplierID diagramtypeSAFmiddle1textTypepropertiesi sRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 35annotationdocumentationUnique code for the supplierelement AuditFile/MasterFiles/Suppliers/Supplier /SelfBillingIndicator diagramtypeSAFcodeTypepropertiesisRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 9annotationdocumentationIndicator showing if a self-billing agreement exists between the customer and the supplierelement AuditFile/MasterFiles/Suppliers/Supplier /AccountID diagramtypeSAFmiddle2textType19/133prope rtiesisRef 0minOcc 0maxOcc 1content simplefacetsmaxLength 70annotationdocumentationGeneral Ledger Account code for this supplier.

9 Can be including sub-account id. It can contain many different levels to identify the Account. It could include cost centres such as company, division, region, group and AuditFile/MasterFiles/Suppliers/Supplier /OpeningDebitBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationDebit balance at the start date of the selection period in the header's default AuditFile/MasterFiles/Suppliers/Supplier /OpeningCreditBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationCredit balance at the start date of the selection period in the header's default AuditFile/MasterFiles/Suppliers/Supplier /ClosingDebitBalance diagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationDebit balance at the end date of the selection period in the header's default AuditFile/MasterFiles/Suppliers/Supplier /ClosingCreditBalance

10 DiagramtypeSAFmonetaryTypepropertiesisRe f 0content simplefacetstotalDigits 18fractionDigits 2annotationdocumentationCredit balance at the end date of the selection period in the header's default AuditFile/MasterFiles/TaxTable diagrampropertiesisRef 0minOcc 0maxOcc 1content complexchildrenTaxTableEntryelement AuditFile/MasterFiles/TaxTable/TaxTableE ntry 20/133diagrampropertiesisRef 0minOcc 1maxOcc unboundedcontent complexchildrenTaxType Description TaxCodeDetailselement AuditFile/MasterFiles/TaxTable/TaxTableE ntry/TaxType diagramtypeSAFcodeTypepropertiesisRef 0content simplefacetsmaxLength 9annotationdocumentationTax type for look-up in tableselement AuditFile/MasterFiles/TaxTable/TaxTableE ntry/Description diagramtypeSAFlongtextTypepropertiesisRe f 0content simplefacetsmaxLength 256annotationdocumentationDescription of the Tax Typeelement AuditFile/MasterFiles/TaxTable/TaxTableE ntry/TaxCodeDetails diagram21/133propertiesisRef 0minOcc 1maxOcc unboundedcontent complexchildrenTaxCode EffectiveDate ExpirationDate Description TaxPercentage FlatTaxRate Country Regionelem