Source Documents

The SourceDocuments section in SAF-T UA contains detailed information about source accounting documents and business transactions recorded during the reporting period. This section is used to provide tax authorities with structured transactional data related to sales, purchases, payments, inventory movements, and fixed asset operations.

SourceDocuments is one of the main transactional sections of SAF-T UA and is intended to ensure transparency and traceability of accounting operations reflected in the company’s accounting system.

The section allows tax authorities to:

• analyze source accounting documents;
• verify accounting transactions and balances;
• validate tax calculation correctness;
• track links between accounting entries and source documents;
• analyze business operations performed during the reporting period.

According to the SAF-T UA structure, the SourceDocuments section includes the following subsections:

Subsection	SAF-T UA Tag	Purpose
Sales Invoices	SalesInvoices	Contains information about sales invoices, sales transactions, customers, quantities, prices, VAT amounts, and totals.
Payments	Payments	Contains information about incoming and outgoing payments, payment methods, payment references, and settlement details.
Working Documents	WorkingDocuments	Contains operational accounting documents that are not classified as sales or purchase invoices, such as internal accounting documents and adjustments.
Purchase Invoices	PurchaseInvoices	Contains information about supplier invoices, purchase transactions, VAT amounts, and procurement-related operations.
Movement of Goods	MovementGoods	Contains information about inventory movements, warehouse transfers, shipment operations, and stock-related transactions.
Asset Transactions	AssetTransactions	Contains information about acquisition, depreciation, disposal, and other fixed asset operations.

Purpose of Source Documents

The SourceDocuments section is used for storing transactional accounting data generated during the company’s daily operations. The information from this section is linked with:

• MasterFiles reference data;
• General Ledger Entries;
• tax information;
• customers and suppliers;
• products and inventory records.

This ensures integrity and consistency of accounting and tax data across the SAF-T UA file.

Structure of Source Documents

Each subsection typically contains:

• document headers;
• document lines;
• references to customers or suppliers;
• product or service information;
• tax and VAT details;
• references to accounting records;
• totals and balances.

For example, a sales invoice may include:

• invoice number and date;
• customer information;
• sold products or services;
• quantities and unit prices;
• VAT rates and VAT amounts;
• total invoice amount.

Validation and Consistency Checks

The SourceDocuments section is actively used for validation by tax authorities. SAF-T UA validation procedures may include:

• checking consistency between documents and accounting entries;
• validating VAT calculations;
• verifying references to master data;
• checking document numbering sequences;
• validating totals and balances.

Incorrect or incomplete transactional data may result in:

• XML validation errors;
• inconsistencies between accounting sections;
• rejection of the SAF-T UA file;
• additional tax authority requests.

General Recommendations

When preparing SourceDocuments data for SAF-T UA, it is recommended to:

• include only documents related to the reporting period;
• ensure document numbering consistency;
• validate links to customers, suppliers, products, and accounts;
• verify VAT amounts and tax calculations;
• ensure that document totals match accounting entries;
• avoid duplicated or incomplete documents.

Relationship with Other SAF-T UA Sections

The SourceDocuments section is closely connected with:

• MasterFiles — for reference data;
• GeneralLedgerEntries — for accounting postings;
• TaxTable — for tax codes and VAT configuration;
• Customers and Suppliers — for business partner references;
• Products — for inventory and service information.

The consistency between SourceDocuments and other SAF-T UA sections is critical for successful SAF-T UA validation and submission.