MasterFiles

Root element holding the reference data of a SAF-T (Standard Audit File for Tax).

Definition

MasterFiles groups the master data of a SAF-T: GeneralLedgerAccounts (chart of accounts), Customers, Suppliers, TaxTable (tax rates and codes), Products and, depending on the jurisdiction, Assets. These records are referenced by the journal entries in the GeneralLedgerEntries block through keys such as CustomerID, AccountID and ProductCode.

Origin

Defined in the Guidance for the Standard Audit File – Tax (SAF-T), Version 2.0 published by the OECD Committee on Fiscal Affairs (2010).

Example in context

<MasterFiles><GeneralLedgerAccounts>...</GeneralLedgerAccounts><Customers><Customer><CustomerID>C001</CustomerID></Customer></Customers></MasterFiles>

Related terms

• GeneralLedgerEntries — the entries block that references this master data.