Inventory Transactions (Movement of Goods)
Based on primary documents, information is provided for transactions performed with material values, with mandatory specification of account/sub-account numbers and names on which they are recorded, their quantities, prices, and value, as well as disclosure of other information.
The data source is Value Entries and Item Ledger Entries.
For transactions without buyer/supplier identification (Registration No. = BLANK), the Source No. field is set to the conventional code "100000000000", and the counterparty name is set to "Non-payer".
When generating the preview table, the following fields are populated:
| Field | Description | Source |
|---|---|---|
| Stock Movement Reference | Specifies the unique reference to inventory movement. | Document No. from Item Ledger Entries. |
| Stock Movement Date | Specifies the date the transaction was performed. | For items — Document Date from Item Ledger Entries. For fixed assets — Posting Date from FA Ledger Entries. |
| Movement Type | Specifies the movement type. | Populated with the Code from the SAF-T Stock Movement Types directory according to the combination of Item Ledger Entry Type and Document Type fields specified in Item Ledger Entries. |
| Accounting Date of Stock Movement | Specifies the date the transaction was posted in accounting. | For items — Posting Date from Value Entries. For fixed assets — Posting Date from FA Ledger Entries. |
| Document No. | Specifies the primary accounting document number used by the enterprise to register the transaction. | Document No. from Item Ledger Entries. |
| Line No. | Specifies the document line number. | Item document line number. For entries created through Journals, the line number starts from 10000 with arithmetic progression, each subsequent record increased by 10000. |
| Account Code | Specifies the account/sub-account/analytical account number according to the chart of accounts of the business entity. | Entry Nos. are found in the Value Entries table that are linked to the Item Ledger Entry record and have type = Direct Cost and Revaluation. The corresponding GL Entry No. is found in the Item Ledger - GL Entry Link table. If the quantity in Item Ledger Entries is positive (+), the GL Account No. of the found GL Entry is taken; if the GL Account No. is empty, the next found GL Entry is checked. If the amount is negative (−), a record is found in the GL Correspondence Entries table where the Credit Entry No. equals the found GL Entry No. The Debit Account from the found record is taken. For item transfer transactions: if the item quantity is negative, the account number is populated with the reversed value from the GL entry. |
| Corresponding Account Code | Specifies the corresponding account/sub-account number according to the chart of accounts of the business entity. | Entry Nos. are found in the Value Entries table that are linked to the Item Ledger Entry record and have type = Direct Cost and Revaluation. The corresponding GL Entry No. is found in the Item Ledger - GL Entry Link table. If the quantity in Item Ledger Entries is negative (−), the GL Account No. of the found GL Entry is taken; if the GL Account No. is empty, the next found GL Entry is checked. If the amount is positive (+), a record is found in the GL Correspondence Entries table where the Debit Entry No. equals the found GL Entry No. The Credit Account from the found record is taken. For item transfer transactions: if the item quantity is negative, the corresponding account number is populated with the reversed value from the GL entry. |
| Gross Amount | Specifies the monetary valuation of the transaction value. | For sales, the amount is populated from the Sales Amount (Actual) field; for all other transactions — from the Cost Amount (Actual) field of the Item Ledger Entries. |
| Transaction Code | Specifies the unique transaction identifier defined by the automated software used by the enterprise. | The unique transaction identifier consists of the posted item document number and the posting date. |
| Source Type | Specifies the counterparty type for the account. | Source Type from Item Ledger Entries. |
| 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. | Item Ledger Entries, data from the Customer/Vendor Card — Registration No. (EDRPOU) field. |
| Customer/Supplier/Owner Name | Specifies the name (surname, first name, patronymic (if available)) of the counterparty. | Full Name of the customer/vendor according to the Source Code. |
| Item Code | Specifies the code from the Ukrainian Classification of Foreign Economic Activity Goods (UCT ZED) / State Classifier of Products and Services (DKPP) (if available) or a unique inventory identifier defined by the business entity. | Item No. |
| Description | Specifies the name of the inventory. | Populated from the Extended Description field of the item card. |
| Stock Account No. | Specifies the serial number, lot number, etc. | Lot No. |
| Quantity | Specifies the numeric value defined in units of measure. | Quantity from Item Ledger Entries. |
| Unit Price | Specifies the unit price of inventories. | Populated from the Cost per Unit field of the Value Entries according to the item ledger entry number. |
| Amount | Specifies the monetary valuation of the total cost of inventories in local currency. | Populated from the Cost Amount (Actual) field of the Item Ledger Entries. |
| Movement Subtype | Specifies the movement subtype at the line/item level. | Populated the same as the Movement Type field (value is duplicated). |
| System No. | Specifies the system record number of this record in the general ledger. | Item Ledger Entry No. |
| Warehouse Code | Specifies the unique location code used to control the storage and movement of inventory. | Informational field used for reconciliation of item movements by warehouse. |
Additional Rules for Inventory Transactions
1. Sales Return with Revaluation
If a sales return triggers an inventory revaluation transaction, such a transaction is mandatorily included in the inventory transactions section. This rule applies in cases where the return leads to a change in item cost.
2. Rounding for Reversed Transactions
Rounding entries created for reversed item ledger entries are included in the inventory transactions section only when they are linked to a transaction that was posted before the beginning of the reporting period.
- If the linked transaction belongs to a previous period — rounding is included.
- If the linked transaction belongs to the current period — rounding is not included.
Note Data selection for this table during the export period is done by Accounting Date of Stock Movement (i.e., effectively by the posting date from Value Entries), not by Stock Movement Date. Therefore, if the document date is in one period and the posting date is in another, the record will be included in SAF-T according to the accounting period. This is important for meeting subsequent validation requirements.