Customers
This section displays information about counterparties (buyers) with whom the business entity had business relations, including identification data (tax number/non-resident code, name, VAT payer number), the number of the account/sub-account/analytical account used by the business entity for this counterparty, the balance of receivables at the beginning and end of the period, and disclosure of other information.
The balance of receivables at the beginning and end of the period is displayed for each primary document and the date the receivable arose.
If retail sales are made without buyer identification, a conventional code is used for such transactions. In this case, the tax number is set to the conventional code "100000000000", and the counterparty name is set to "Non-payer". If there are multiple customers with the same Registration Number (including Registration Number = BLANK), the balance and turnover data in the preview tables are combined.
According to the file structure, the preview table consists of Customer Data, Customer Balances, and Customer Open Invoices information.
Customer Data
The table exports data for those customers for whom at least one of the following conditions is met:
- there is a balance at the beginning or end of the report;
- there is turnover for the report period;
- there are records in value entries for the report period.
The data source is the Customers directory. When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Counterparty Code | The unique identification number of the legal entity in the Unified State Register of Enterprises and Organizations of Ukraine, the registration number of the taxpayer's registration card for an individual, or the non-resident code (if retail sales are made without buyer identification — the conventional code used is specified). | The Registration No. (EDRPOU) field from the customer card. |
| Counterparty Name | Specifies the name/surname, first name, and patronymic of the counterparty (if available). | The Full Name field from the customer card. |
| Street Name | Specifies the street name. | The Address field from the customer card. |
| Number | Specifies the building number. | The Address field from the customer card, numeric value. |
| City | Specifies the name of the settlement (city, town, village). | The City field from the customer card. |
| Post Code | Specifies the post code. | The Post Code field from the customer card. |
| Region | Specifies the name of the region. | The County field from the Post Codes directory, according to the post code specified on the customer card. |
| Country | Specifies the ISO standard country code. | The Country/Region Code field from the Post Codes directory, according to the post code specified on the customer card. |
| Customer ID | 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 (if retail sales are made). | Registration No. (EDRPOU) from the Customer Card. |
| Tax Number | Specifies the VAT payer number in the VAT payer register. | The value is determined based on the relevant record in the VAT Payer Status by Date table, prioritizing a populated Tax number within the reporting period. If no specific status records exist, the data is retrieved directly from the VAT Registration No. field on the сustomer card. |
| Related Party Code | Specifies the related party relationship code (recommended for related persons, both residents and non-residents). | The Related Party Codes fields from the last issued controlled transactions report for this customer as of the period end date. |
| Customer Type | Specifies the customer type (recommended for counterparties whose business transactions may cause tax differences). | Filled in manually in the preview table. |
Customer Balances
The data source is General Ledger Entries filtered by source type = Customer, and the account number specified as the Receivables Account and Prepayment GL Account for the Customer Posting Group.
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Customer ID | 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 (if retail sales are made). | Source No. of the GL Entry corresponding to the Registration No. (EDRPOU) from the Customer Card. |
| Account Code | Specifies the number of the account/sub-account/analytical account used by the enterprise for this counterparty. | GL Account No. specified as the Receivables Account and Prepayment GL Account for the Customer Posting Group, for which there is a balance at the report start date, or turnover for the report period, or a balance at the report end. |
| Opening Debit Balance | Specifies the balance on the debit account/sub-account/analytical account at the beginning of the period (expanded balance). | In GL entries, the difference between debit and credit amounts is calculated as of the report start date; populated if the value is positive. |
| Opening Credit Balance | Specifies the balance on the credit account/sub-account/analytical account at the beginning of the period (expanded balance). | In GL entries, the difference between debit and credit amounts is calculated as of the report start date; populated if the value is negative. |
| Debit Turnover | Specifies the sum of debit entries for the account/sub-account/analytical account for the period. | In GL entries, the sum of debit values is calculated for the report period. |
| Credit Turnover | Specifies the sum of credit entries for the account/sub-account/analytical account for the period. | In GL entries, the sum of credit values is calculated for the report period. |
| Closing Debit Balance | Specifies the balance on the debit account/sub-account/analytical account at the end of the period (expanded balance). | In GL entries, the difference between debit and credit amounts is calculated as of the report end date; populated if the value is positive. |
| Closing Credit Balance | Specifies the balance on the credit account/sub-account/analytical account at the end of the period (expanded balance). | In GL entries, the difference between debit and credit amounts is calculated as of the report end date; populated if the value is negative. |
Customer Open Invoices
The data source is the Detailed Customer Ledger Entries table, filtered by posting date within the report date range and grouped by the Customer Ledger Entry No. field. Data is included in the report if the sum of the Amount field is not equal to 0. When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Customer ID | The unique identification number of the legal entity in the Unified State Register, the registration number of the taxpayer's card for an individual, or the non-resident code (if retail sales are made without buyer identification — the conventional code used is specified). | Registration No. (EDRPOU) from the Customer Card. |
| Account Code | Specifies the number of the account/sub-account/analytical account used by the enterprise for this counterparty. | GL Account No. specified as the Receivables Account and Prepayment GL Account for the Customer Posting Group, for which there is a balance at the report start date or at the report end date. |
| Document Type | Specifies the name of the primary document. | Populated with the SAF-T Document Type according to the Audit File Export Setup or the Source Codes settings. |
| Document Code | Specifies the unique document identifier defined by the business entity. | External Document No.; if not populated — Document No. |
| Invoice Date | Specifies the date of the primary document. | Document Date. |
| Currency Code | Specifies the three-letter currency code. | Document currency code. |
| Amount at Period Start | Specifies the balance on the account/sub-account by document at the beginning of the period (expanded balance). | Sum of values in the Amount field as of the report start date. |
| Amount at Period Start (LCY) | Specifies the balance on the account/sub-account by document at the beginning of the period (expanded balance). | Sum of values in the Amount (LCY) field as of the report start date. |
| Opening Debit Balance Date | Specifies the date the receivable arose at the beginning of the period. | Posting Date. |
| Amount at Period End | Specifies the balance on the account/sub-account by document at the end of the period (expanded balance). | Sum of values in the Amount field as of the report end date. |
| Amount at Period End (LCY) | Specifies the balance on the account/sub-account by document at the end of the period (expanded balance). | Sum of values in the Amount (LCY) field as of the report end date. |
| Closing Debit Balance Date | Specifies the date the receivable arose at the end of the period. | Posting Date. |
| Order No. | Specifies the agreement/invoice number, etc. | External Agreement No. If not populated — Agreement No. If no agreement — External Document No. If not populated — Document No. |
| Order Date | Specifies the agreement/invoice date, etc. | Agreement Date or Document Date. |