Romanian SAF-T Financial data Agentia Nationala pentru Administrare Fiscala 2.10 Draft Version SAF-T Working group OECD Standard Audit File - Taxation 2.00 19-04-2021 Root element of the Romanian SAF-T file. Overall information about this Standard Audit file. Type of data in the audit file. The only valid value is “A” (Accounting). Company / Division / Branch reference Holds standing data about general ledger account, suppliers, customers, products, etc.. An extension point is provided to allow Revenue Bodies to specify additional elements or structures such as tax rate tables. The general ledger accounts of a company. General ledger account information. General ledger account code/number. Name of individual general ledger account. Standard general ledger account code/number from codelists for mapping. Alternatively the elements GroupingCategory and GroupingCode can be used for mapping. Use in conjunction with GroupingCode. Use category from codelists. Use in conjunction with GroupingCategory. Use code from codelists. Type of account. Set standard account in the StandardAccountID element. The only valid value is “GL” (General Ledger). Date of when the general ledger account was created. Debit balance at the start date of the selection period in the header's default currency. Credit balance at the start date of the selection period in the header's default currency. Debit balance at the end date of the selection period in the header's default currency. Credit balance at the end date of the selection period in the header's default currency. Taxonomies. Reference to the taxonomy that applies to the GL Account. Reference to specific taxonomy element Additional reference to specific taxonomy element General 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 branch/department. The customers of a company. Customer information. Unique account code/number for the customer. Indicator showing if a self-billing agreement exists between the customer and the supplier. General ledger account code/number for this customer. This is the account code/number into where this sub account/accounts receivable is consolidated in the balance sheet. Debit balance at the start date of the selection period in the header's default currency. Credit balance at the start date of the selection period in the header's default currency. Debit balance at the end date of the selection period in the header's default currency. Credit balance at the end date of the selection period in the header's default currency. The suppliers of a company. Supplier information. Unique account code/number for the supplier. Indicator showing if a self-billing agreement exists between the customer and the supplier. General ledger account code/number for this supplier. This is the account code/number into where this sub account/accounts payable is consolidated in the balance sheet. Debit balance at the start date of the selection period in the header's default currency. Credit balance at the start date of the selection period in the header's default currency. Debit balance at the end date of the selection period in the header's default currency. Credit balance at the end date of the selection period in the header's default currency. The tax tables of a company. Tax entry information. Tax type for look-up in tables. Description of the Tax Type. Tax code details of the tax table entry. Tax Code for lookup in tables. Representing the starting date for this entry. Representing the ending date for this entry. Description of the Tax Code. Tax percentage. FlatTax Rate. Base Rate. Two-letter country code according to ISO 3166-1 alpha 2 standard. Region. Units of Measure Table. Quantity unit of measure e.g. pack of 12 Description of the UOM Table with the analysis code identifiers. Used for further specification of transaction data. Example: cost unit, cost center, project, department, provider, journal type, employees, etc. Journal type should always be used on all transactions. Analysis entry information. Analysis type identifier/code for the dimension type (e.g. departments, projects, journal types, cost centers, employees, etc.). Description of the dimension type. Analysis ID of the specific dimension entity. Description of the specific dimension entity. Movement Type. Identify kind of movement or movement line. E.g. sale, purchase, adjustment, etc. Or efficiencyloss, use of components in production, etc. Predescribed TABLE is possible. Description of the movement(sub)type Products. Product code Indicator showing if goods or services (Predescribed TABLE is possible) Code identifying aggregated level at which similar products are grouped Description of goods or services. Classification for import / export EAN or other code FIFO, LIFO, Average cost etc. Unit of measure for Stock Administration for this product Predescribed TABLE is possible. Unit of measure applicable to this product. A Standard Unit of Measure applicable for this product, f.i. Kilo, Metres, Litres (Predescribed TABLE is possible) Conversion factor of the UOM to UOM Base Tax Type for lookup in tables Tax Code for lookup in tables Physical Stock. Warehouse where goods held - possoble also to identify work-in-progress, or stock-in-transit Location of goods in warehouse Product code Stock batch, lot, serial identification. Not used when there is exactly 1 PhysicalStock entry per ProductCode To determine whether the product/stockaccount is raw material, work-in-progress, finished good, merchandise for resale, etc. To determine whether the product/stockaccount is discontinued, damaged, obsolete, active, etc. Classification for import / export Reference to the owner Master File Choioce of unit of measure Unit of Measurement for this Physical Stock position Conversion factor of the UOM to UOM Base Base Unit price for this stock account in the header's default currency. In UOM Physical Stock for selection period In the header's currency code for selection period In UOM Physical Stock for selection period Closing stock value in the header's default currency for selection period User definable characteristics of the goods. Predescribed TABLE is possible. The weight, pack size, colour etc. The owners of a company. Owner information. Unique ID code/number for the owner. General ledger account code for this owner. Can be including sub-account id. It can contain many different levels to identify the Account. Assets. Unique identifier of the asset General 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 branch/department. Description of this asset Contains the information of all suppliers, including the historical suppliers. Name of the supplier of the asset Unique code for the supplier Address information of the supplier of the asset Date of the purchase order of this asset Date of the acquisition of the asset (usually the date of delivery). Commissioning date of the asset. The data can be reported for different purposes. More than one can be in this SAF. Describes the purpose for the reporting: f.i. commercial, tax in country 1, tax in country 2, etc. This describes the classification of the asset for (tax) reporting purposes. Total costs of acquisition and/or production of the asset at SelectionStartDate in the header's default currency. Total costs of acquisition and/or production of the asset at SelectionEndDate in the header's default currency. Total amount of investment support for this asset in the header's default currency. Periode of useful life in years Period of useful life in months Bookvalue of the acquisition and/or production of the asset in the Selectionperiod in the header's default currency. Book value of the transfers of the asset during the Selectionperiod in the header's default currency. Book value of the disposals of the asset during the Selectionperiod in the header's default currency. Bookvalue at the beginning of the Selectionperiod in the header's default currency. Method of normal depreciation during the Selectionperiod. The rate of the normal depreciation per year or month (depends on choice useful life periode) Total amouunt of normal depreciation during the Selectionperiod in the header's default currency. Total amouunt of appreciation during the Selectionperiod in the header's default currency. Extraordinary depreciations for this asset during the Selectionperiod. Method of extraordinary depreciation during the Selectionperiod. Amouunt of extraordinary depreciation during the Selectionperiod in the header's default currency. Total amount of depreciation for this asset Bookvalue at the end of the Selectionperiod in the header's default currency. Accounting transactions. Number of entries. This is the total number of Transaction entries (accounting documents/vouchers) from all Journals included in the audit file. The total of all debit amounts in the header's default currency. The total of all credit amounts in the header's default currency. Journal information. Source GL journal identifier, or invoices and payments in single ledger systems. Description of the Journal. Grouping mechanism for journals. Please use the examples in the technical description when appropriate. Accounting transactions. The number/ID of the accounting document/voucher. Accounting Period. The year of the Accounting Period. Restriction: 1970-2100. The date of the accounting document/voucher. Details of person or application that entered the transaction. Type of journaltransaction: normal, (automated) periodically, etc. Description of Journal Transaction. Systems generated ID for batch. Date captured by system. The date when the transaction was entered into the system - manual entry, imported transaction, etc. If this date is not available in your system, use the TransactionDate. Date posting to the general ledger account. The date when the transaction was updated to the database. If this date is not available in your system, use the TransactionDate. Customer ID. Supplier ID. Unique ID/number created by the system for the accounting document/voucher. Transaction lines. Identifier to trace entry to journal line or posting reference. General ledger account code/number. If this Line is a ledger/sub account (accounts payable or accounts receivable) entry, then this is the account code/number into where this ledger/sub account is consolidated in the balance sheet. General Ledger analysis codes Effective date from which interest charged. To be reported when this date or this Line of the accounting document/voucher differs from the TransactionDate. Source document number to which line relates. Unique account code/number for the customer. Is only used if this Line is a ledger/sub account (accounts payable or accounts receivable) entry. Must not be used in conjunction with SupplierID. Unique account code/number for the supplier. Is only used if this Line is a ledger/sub account (accounts payable or accounts receivable) entry. Must not be used in conjunction with CustomerID. Description of the Journal Line. Debit amount information for transaction. Credit amount information for transaction. Tax information for the accounting line. Source documents. Number of entries The total of all debit amounts in the header's default currency The total of all credit amounts in the header's default currency Number of entries The total of all debit amounts in the header's default currency The total of all credit amounts in the header's default currency Number of entries The total of all debit amounts in the header's default currency The total of all credit amounts in the header's default currency Unique reference number for payment Accounting Period The year of the Accounting Period. Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department. Document date Cheque, Bank, Giro, Cash, etc. Description of the payment. Systems generated ID for batch Unique number created by the system for the document Details of person or application that entered the transaction Number of the paymentline The source document to which the line relates General 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 branch/department. General Ledger analysis codes Unique code for the customer Unique code for the supplier Tax Point date where recorded or if not recorded then the Invoice date Description of the payment line. Indicates whether the amounts on line-level are debit or credit amounts. Entry must correspond to entry reflected in General Ledger Entry. Signing of lineamounts is relative to this indicator. E.g. a return can lead to a negative amount. Amount for transaction excluding taxes. Description Settlement / Other Discount Settlement amount Date settled Payment mechanism Control totals tax payable information. Per TaxType/TaxCode the TaxBase and TaxAmount are summarised. Total amount excluding tax in the header's default currency. Total amount including tax in the header's default currency. Number of movementlines in selected period Quantity of goods received Quantity of goods issued in selected period Unique reference to the movement. Document date Date of posting of the movement if different to Movement Date Time of posting of the movement Date of supply of goods The movementtype expresses the type of the process for the underlaying lines. E.g. production, sales, purchase. Predescribed TABLE is possible. Details of person or application that entered the transaction Unique number created by the system for the document Type of document Reference number of the document Line number of the document Number of the movementline General Ledger Account code. Can be including sub-account id. Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department. Unique code for the customer Unique code for the supplier Ship To details Ship from Details Product code Stock batch, lot, serial identification. Not used when there is exactly 1 PhysicalStock entry per ProductCode Quantity of goods Unit of measure Quantity unit of measure e.g. pack of 12 Conversion factor of the UOM to UOM Physical Stock Value of the transaction line as registrerd in the general ledger in the header's default currency. Indentify the type of the movement on line / article level. A movement(type) production contains f.i. use of components, getting finished product, efficiencyloss as movementsubtypes. Predescribed TABLE is possible. A reason for the movement Details of all transactions related to an asset during the Selectionperiod. Number of movementlines during selected period Unique Identification of the transaction Unique identifier of the asset Code for the type of the transaction Description of the type of the transaction. Recording date of the transaction type (e. g. assets: date of the addition of the asset) Information about the supplier of the asset Name of the supplier of the asset Unique code for the supplier Address information of the supplier of the asset Cross-reference to GL posting in the journal. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department. These amounts of the transaction can differ per asset valuation type. Describes the purpose for the reporting: f.i. commercial, tax in country 1, tax in country 2, etc. Costs of acquisition and/or production of related asset transaction in the header's default currency at date of transaction. Bookvalue of related asset transaction in the header's default currency at date of transaction. Net Amount of related asset transaction in the header's default currency, for instance the net sales revenue. Containing all information about sales invoices and suppliers invoices. Unique code for the customer Name of the customer Unique code for the supplier Name of the supplier General Ledger Account code of the customer / supplier. 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 branch/department. Branch or Storenumber, additional segregation of customer/supplier, used if not included as part of the customer/supplier id. Accounting Period The year of the Accounting Period. Type of invoice: Debit invoice, Credit invoice, Cash, Ticket, etc. Ship To details Ship from Details Payments terms for this invoice Indicator showing if self-billing is used for this invoice. Details of person or application that entered the transaction Date posting to GL Systems generated ID for batch Unique number created by the system for the document Cross-reference to GL posting. It can contain many different levels to identify the transaction. It could include cost centres such as company, division, region, group and branch/department. The number(s) of the receipt(s) on this "consolidated invoicerecord". Can be a single number, a range or a list. Number of the invoiceline General Ledger Account code of the GL-revenue-account. 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 branch/department. General Ledger analysis codes Relevant order references Origination Order Number Date of order Ship To details Ship from Details Indicator showing if goods or service Product code Description of goods or services. Information about the date or timeframe of the delivery of the goods or services. Unique reference to the movement. The date of the delivery Timeframe of the deliveries Startdate of the deliveries Enddate of the deliveries Quantity of goods and services supplied. Quantity unit of measure e.g. pack of 12 Conversion factor of the InvoiceUOM to UOM Base. Only needed when InvoiceUOM is reported and is different from the UOM Base. Unit price for the unit/group of units per UOM in the header's default currency. Tax Point date where recorded or if not recorded then the Invoice date Credit Note references Credit note reference (where applicable) to original invoice Credit note reason or rationale Description of Invoice Line. Amount for transaction excluding taxes and freightcharges. Indicates whether the amounts on line-level are debit or credit amounts. Entry must correspond to entry reflected in General Ledger Entry. Signing of lineamounts is relative to this indicator. E.g. a return can lead to a negative amount. Amount for shipping/freight charges. Description Settlement / Other Discount Settlement amount Date settled Payment mechanism Control totals tax payable information. Per TaxType/TaxCode the TaxBase and TaxAmount are summarised. Control total amount freight charges Control total sales value excluding tax and shippingcosts. Control total amount including tax and shippingcosts. A structure that holds all shipping point information. Identification of the delivery Date goods are delivered Warehouse where goods held - also to identify work-in-progress, or stock-in-transit Location of goods in warehouse Unique consignment reference number A common structure used wherever an address is required. Address line 1. Normally street name or post box. Can also include house number. Address line 1. House number if available. Address line 2. Not in use Name of the city/post district. Postal code for the relevant city/post district. Country specific code to indicate regions / provinces within the tax authority. Two-letter country code according to ISO 3166-1 alpha 2 standard. Field to differentiate between multiple addresses and to indicate the type of address. Choose from the predefined enumerations: StreetAddress, PostalAddress, BillingAddress, ShipToAddress, ShipFromAddress. A common structure used wherever an amount is required. Monetary amount with optional foreign currency exchange rate information. Amount in the header’s default currency. Three-letter currency code according to ISO 4217 standard. Required if CurrencyAmount is used. Amount in foreign currency. Required if CurrencyCode is used. The exchange rate used. CurrencyAmount x ExchangeRate = Amount General Ledger analysis codes. Analysis type identifier/code for the dimension type (e.g. departments, projects, journal types, cost centers, etc.) Analysis ID of the specific dimension. Amount applying to the Analysis: f.i. the amount applying for this dimension. Bank account number information. IBAN number, or account number with optional information. International Bank Account Number, ISO 13616 The number allocated to the account by the individual’s or company’s own bank. The name of the individual or company holding the bank account. Identifier for the bank branch at which the account is held. May be needed to uniquely identify the account. Also known as ABA Number or National Bank Code CompanyStructure with mandatory RegistrationNumber and Telephone (Contact). Unique number to identify the company in the accounting records, issued by a government body or created by the company for internal purposes to identify different entities within their corporate group. In case of private persons, the CNP can be used. The name of the company. Addresses of the company. Contacts of the company. Tax registration of the company. Bank accounts of the company. Name, address, contact and identification information of a company. Organization number from The Brønnøysund Register Centre (Brønnøysundregistrene) or other relevant government authority. In case of private persons, the social security number can be used. The name of the company. Addresses of the company. Contacts of the company. Tax registration of the company. Bank accounts of the company. ContactInformationStructure with madatory TelephoneNumber. The name of the contact person. Telephone number. Fax number. E-mail address. Website address. Contact information of a company. The name of the contact person. Telephone number. Fax number. E-mail address. Website address. Overall information about this Standard Auditfile. Identification of the Standard Audit File SAF-T version being used. The version number to be used is displayed in an XML annotation in top of the XSD schema file. Two-letter country code according to ISO 3166-1 alpha 2 standard. Optional. Date of production of the audit file. Name of the software company whose product created the audit file. Name of the software that generated the audit file. Version of the software that generated the audit file. Company's name and address details. Three letter Currency Code (ISO 4217) of local currency which is the default for the audit file. Criteria set by the user to populate the audit files Space for any further generic comments on the audit file. All information about the name of a natural person. Not in use. First name of the person. If the name of the person is in an unstructured form, insert “NotUsed” in this element and enter the full unstructured name in the LastName element. Initials. A textual expression of a prefix that precedes this person's family name such as Van, Von. Last name of the person. If the FirstName element has the text “NotUsed” then this element should contain the full unstructured name of the person. Birth name of the person. A formal sign or expression of greeting, expressed as text, that is appropriate for this person. Used for roles in the company. The selection criteria used to generate this Standard Auditfile. Identifies the tax jurisdiction for whose purpose the SAF has been created. Principally for use where a single Revenue body covers more than one territory. For use where data has been extracted from the full data set by reference to a specific corporate entity. Allows for a choice between selection on calendar dates and periods according to the accounting system, e.g. 1 to 12 for a 12-months accounting system. The start date for the reporting period covered by the SAF. The end date for the reporting period covered by the SAF. The first Accounting Period covered by the SAF. The Accounting Year in which the PeriodStart falls. The last Accounting Period covered by the SAF. The Accounting Year in which the PeriodEnd falls. Type of documents selected. For use where the data has been restricted by reference to particular transaction types. Any other criteria used in selecting data. Individual Revenue Bodies may wish to draw up a list of other acceptable selection criteria for use within their jurisdiction. Tax information of a company. The company’s VAT number. This is the unique number/organization number. This element is mandatory if the company is subject to VAT. For use where information reported in the SAF-T covers more than one type of tax regime: to identify the type of the tax regime to which this entry relates. The tax registration number for the particular tax regime referred to by the TaxType- e.g. VAT number Identification of the Revenue Body to which this TaxType refers. The date that the tax registration details referred to above were last checked or when the tax registration was completed in the VAT register. Tax Amount information structure. Tax type for look-up in tables. Tax Code for lookup in tables. Tax percentage. The base on which the tax is calculated. This can be an amount, or a quantity, eg. Litres. Description of the value in the TaxBase. Eg. Litres for excises on alcoholic bevarages. Tax amount information Tax exemption or reduction reason or rationale The identification of the declaration/return in which the taxamount is reported to the Revenue body. Monetary amount.18 digits max, of which 2 can be fractional digits. 18 digits max, of which 4 can be fractional digits. Used to describe a quantity. Monetary amount. 22 digits max, of which 6 can be fractional digits. Describes a weight. Monetary amount.14 digits max, of which 3 can be fractional digits. Text of max 9 characters. 18 character text. 35 character text. 70 character text. 256 character text. Two-letter country code according to ISO 3166-1 alpha 2 standard. Example: RO for Romania. Three-letter currency code according to ISO 4217 standard. Example: EUR for the Euros or RON for Romanian Leu. Calendar date. Decimal values. Base Taxation Rate. Time. Web Address