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:
- Incorrect file structure (non-compliance with the XML schema (XSD), missing mandatory elements, incorrect data types)
- Logical errors in data (incorrect counterparty identifiers, inconsistent accounting data, broken links between entities)
- Issues with directories and classifiers (missing code in the classifier, outdated or invalid values used, mismatch between directories and transactions)
- 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 |