Troubleshooting SAF-T UA Submission Errors

When submitting a SAF-T UA report, companies frequently encounter validation errors that cause the file to be rejected by the controlling authority. These errors are broadly categorized as:

• FE (File Errors) — technical errors detected during the structure and integrity verification of the SAF-T UA file itself;
• RE (Record Errors) — logical errors occurring within the data, when the file is technically correct but information in individual elements does not meet control or analytical validation rules.

Effective error handling involves not only fixing errors but also building a systematic data quality control process.

The main causes of errors are:

1. Incorrect file structure (non-compliance with the XML schema (XSD), missing mandatory elements, incorrect data types)
2. Logical errors in data (incorrect counterparty identifiers, inconsistent accounting data, broken links between entities)
3. Issues with directories and classifiers (missing code in the classifier, outdated or invalid values used, mismatch between directories and transactions)
4. Data integration and preparation errors (incorrect mapping from ERP, manual data entry)

Error	Cause	Solution
RE-1	Incorrect account category	Verify AccountID and classification consistency
RE-2	Debit and credit imbalance by account	Reconcile accounting data and verify consistency of opening balances, closing balances, and turnovers against trial balance and posted entries
RE-3	Inventory Balance and Inventory Movement Mismatch	Reconcile inventory records and verify consistency between opening and closing inventory balances, inventory receipts/issues, and trial balance data
RE-4	Unbalanced Fixed Asset Data	Verify consistency between acquisition cost, carrying amount, accumulated depreciation, and fixed asset transactions
RE-5	Unbalanced payables/receivables	Verify balances and transactions, reconcile customer and receivable balances against source documents, opening and closing balances, and debit/credit turnovers
RE-6	Source Documents do not match payables/receivables	Reconcile balances and turnovers against source documents
RE-7	Incorrect or Missing VAT Registration Number	Verify customer and vendor VAT Registration Numbers against the VAT Taxpayer Register
RE-8	VAT Code Missing or Not Found in Tax Table	Verify the VAT Code and ensure it exists in the TaxTable
RE-9	Incorrect Fixed Asset Tax Group	Verify that the asset group matches the ValuationClass reference table
RE-10	Incorrect Depreciation Method	Verify or create the required depreciation method in the DepreciationMethod reference table
RE-11	SAF-T Submitted Without Tax Authority Request	Verify that a tax authority request exists and submit SAF-T UA only in response to such request
RE-12	Incorrect Customer or Vendor Entity Type	Verify entity types against the EntityType reference table
RE-13	Incorrect Related Party Code	Verify the code against the RelatedPartyCode reference table
RE-14	Incorrect Currency Code	Verify currency codes against the official Currency Code List for statistical purposes
RE-15	Incorrect Country Code	Verify country codes against the ISO Alpha-2 Country Code List
RE-16	Incorrect Unit of Measure Code	Verify the Unit of Measure Code and ensure compliance with the applicable classifiers
RE-17	Incorrect Commodity/Service Classification Code (UKT ZED/DKPP)	Verify product and service classification codes against the relevant classifications
FE-11 – FE-15	Transaction Type Not Found in Reference Table	Verify that the transaction type exists in MasterFiles > TransactionFeatures
FE-16 – FE-35, FE-122, FE-123	G/L Account or Balancing Account Not Found in Chart of Accounts	Verify that the account code exists in MasterFiles > GeneralLedgerAccounts
FE-20	Tax Difference Account Not Found in the Chart of Accounts	Verify MasterFiles > GeneralLedgerAccounts, add the account if necessary, and check account numbering consistency
FE-36 – FE-41	Customer Not Found in Customers directory	Verify MasterFiles > Customers, add the customer, and validate the CustomerID
FE-37	Customer Identifier in Payment Documents Not Found in Customer directory	Add customer to MasterFiles > Customers, verify CustomerID format
FE-41	Customer Referenced in Entries Not Found in Customers directory	Synchronize Customers master data with GeneralLedgerEntries
FE-42 – FE-50	Supplier Not Found in suppliers directory	Verify MasterFiles > Suppliers, add the supplier, and validate the SupplierID
FE-42	Asset supplier missing from suppliers directory	Add supplier or remove the reference
FE-43	Supplier in journal entries missing from directory	Add supplier to Suppliers
FE-45	Supplier identifier in payments is incorrect	Verify or add the corresponding SupplierID
FE-48	Reference to non-existing supplier in documents	Verify that the Suppliers exists in the Suppliers Master Data
FE-50	Supplier (SupplierID1) missing from directory	Add supplier to Suppliers
FE-51 – FE-62, FE-120	Tax Type is not found in the TaxTable directory	Verify that the Tax Type exists in TaxTable > MasterFiles
FE-63 – FE-71	Tax Code is not found in the TaxTable directory	Verify that the Tax Code exists in TaxTable > MasterFiles
FE-72 – FE-77	Unit of Measure is missing or does not match the UOMTable directory	Verify that the Unit of Measure exists and is valid in UOMTable > MasterFiles
FE-76	Unit of measure not found in UOMTable directory	Add unit of measure and use standard codes
FE-78 – FE-87	Analysis Type code is not found in the AnalysisTypeTable directory	Verify that the Analysis Type code exists in AnalysisTypeTable > MasterFiles
FE-88 – FE-97	Analysis account code (AnalysisID) is not found in the AnalysisTypeTable directory	Verify that the Analysis account code exists in AnalysisTypeTable > MasterFiles
FE-98 – FE-99	Inventory Movement Type or Inventory Movement Subtype is not found in the MovementTypeTable directory	Verify that the Movement Type or Subtype exists in MovementTypeTable > MasterFiles
FE-99	Warehouse Movement Type is not found in the MovementTypeTable directory	Verify the Movement Type master data
FE-100 – FE-103	Product or Service code is not found in the Products directory	Verify that the Product or Service code exists in Products > MasterFiles
FE-104	Inventory account number is not found in the PhysicalStock directory	Verify that StockAccountNo exists in PhysicalStock > MasterFiles
FE-105 – FE-111	Owner (Founder) identifier is not found in the Owners directory	Verify the Owner identifier, ensure a corresponding record exists in the Owners master data, and correct the OwnerID/OwnerID1 value
FE-112	Fixed Asset code is not found in the Asset directory	Verify that the Fixed Asset code exists in the relevant Asset master data, add the missing record, or correct the AssetID value
FE-113 – FE-118, FE-121	Transaction identifier is not found in General Ledger Entries	Verify that the transaction exists in GeneralLedgerEntries and that the TransactionID value is correct
FE-113	Transaction reference missing from GeneralLedgerEntries	Verify TransactionID field
FE-114	Purchase transaction missing from GeneralLedgerEntries	Add transaction or verify consistency
FE-115	Transaction reference in payments is incorrect	Synchronize Payments and Transactions data
FE-116	Incorrect asset transaction reference	Verify Assets and SourceDocuments consistency
FE-117	Incorrect transaction reference in other documents	Verify TransactionReference
FE-118	Transaction is missing for an inventory movement	Add the missing transaction or correct the reference
FE-119	Key value is not unique	Verify the uniqueness of KeyAnalysisID, KeySupplier, and KeyCustomer in the corresponding master data and GeneralLedgerEntries, and remove duplicate records
FE-121	Incorrect transaction reference in Sales Invoices	Verify SalesInvoices and the corresponding key references