Source Documents

This section provides detailed information about the business entity's source documents included in the SAF-T UA file. Source documents contain transactional data broken down by the following subsections:

• General Ledger Entries — accounting entries with details of each business transaction
• Sales Information — invoices and credit memos for sold goods, works, and services
• Purchase Information — invoices and credit memos for purchased goods, works, and services
• Payment Information — received and transferred cash with payment details
• Inventory Transactions — transactions with material values
• Fixed Asset Transactions — transactions with non-current assets
• Working Documents — accounting certificates and other primary documents