Accounting Certificates and Other Primary Documents (Working Documents)
An additional subsection in the Ukrainian version of the standard audit file. Data is provided for accounting (service) certificates prepared and posted in the business entity's accounting, prepared in free form by officials of the business entity, and other primary documents containing information about the details of business transactions that are not included in the previous subsections of this SAF-T UA file.
The data source is GL Correspondence Entries with a source code for which the SAF-T Accounting Certificates and Other Documents flag is set in the Source Codes directory.
Note Entries with the Cancelled flag are not exported. Entries where the Amount equals 0 but the Amount (ACY) is not 0 are not exported. In Working Document Lines, for transactions without customer/supplier identification (Registration No. (EDRPOU) = BLANK), the Source No. field is set to the conventional code "100000000000", and the counterparty name is set to "Non-payer".
According to the file structure, the preview table exports the following subsections separately:
- Working Document Data
- Working Document Lines
Working Document Data
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Transaction Code | Specifies the unique transaction identifier defined by the automated software used by the enterprise. | The unique transaction identifier consists of the document number and posting date. |
| Transaction Type | Specifies the conventional transaction designation according to the transaction directory. | SAF-T Source Code according to the source code specified for the entry. The mapping is configured in the Source Codes directory. |
| Document No. | Specifies the primary accounting document number used by the enterprise to register the transaction. | Document No. in GL Correspondence Entries. |
| Document Date | Specifies the document execution date. | Posting Date of the Correspondence Entry. |
| Posting Date | Specifies the document execution date. | Posting Date of the Correspondence Entry. |
| Document Description | Specifies the document name. | Default SAF-T Document Type according to the source code specified for the entry. The mapping is configured in the Source Codes directory. |
| Transaction Description | Specifies the characteristics of the nature of the transaction. | Populated from the Description field of the Correspondence Entry. |
| Total Amount | Specifies the monetary valuation of the transaction value. | Total amount by document. |
| Accounting Period | Specifies the period to which the transaction must be posted. | Month according to the posting date. |
| Reporting Year | Specifies the period to which the transaction must be posted. | Year according to the posting date. |
Working Document Lines
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Transaction Code | Specifies the unique transaction identifier defined by the automated software used by the enterprise. | The unique transaction identifier consists of the document number and posting date. |
| Posting Date | Specifies the posting date for this transaction. | Posting Date of the Correspondence Entry. |
| Account Code | Specifies the account/sub-account/analytical account number according to the chart of accounts of the business entity. | Debit Account No. of the Correspondence Entry. |
| Source Type | Specifies the counterparty type for the account. | Populated from the Debit Source Type field of the Correspondence Entry. |
| Source No. | Specifies the unique identification number of the legal entity in the Unified State Register / registration number of the taxpayer's card for an individual / non-resident code. | Debit Source Code of the Correspondence Entry; data is obtained from the Customer/Vendor Card — Registration No. (EDRPOU). |
| Corresponding Account Code | Specifies the corresponding account/sub-account/analytical account number according to the chart of accounts of the business entity. | Credit Account No. of the Correspondence Entry. |
| Corresponding Account Source Type | Specifies the counterparty type for the corresponding account. | Populated from the Credit Source Type field of the Correspondence Entry. |
| Corresponding Account Source Code | Specifies the counterparty ID for the corresponding account. | Populated from the Credit Source Code field of the Correspondence Entry. |
| Amount | Specifies the monetary valuation of the transaction value. | Populated from the Amount field of the Correspondence Entry. |
| Tax Type | Specifies the tax type according to the directory. | Tax information is populated from the VAT Entries table according to the Transaction Code. The tax type is populated according to the Tax Code. |
| Tax Code | Specifies the tax code according to the directory. | Populated from VAT Posting Setup according to the VAT Bus. Posting Group and VAT Prod. Posting Group specified in the VAT Entry. |
| Tax Percentage | Specifies the tax rate as a percentage (if an absolute tax rate does not apply). | Populated from the VAT Report Codes directory according to the Tax Code. |
| Tax Base | Specifies the tax base amount. | Populated from the Base field of the VAT Entries according to the Transaction Code. |
| Tax Amount | Specifies the tax amount. | Populated from the Amount field of the VAT Entries according to the Transaction Code. |