Master Files

The MasterFiles section in SAF-T UA contains reference and master accounting data used across other SAF-T UA sections. Master files provide a unified data structure required for proper linking between accounting entries, source documents, tax transactions, and analytical accounting data.

MasterFiles is one of the key SAF-T UA sections and is used by the tax authorities for:

• validating data consistency;
• analyzing accounting and tax records;
• verifying links between documents and accounting entries;
• controlling the consistency of reference data with company transactions.

According to the SAF-T UA structure, the MasterFiles section includes the following blocks:

Master File	SAF-T UA Tag	Purpose
Accounting Policies	AccountingPolicies	Contains information about the company's accounting policies, accounting principles, and methodological settings.
Transaction Features	TransactionFeatures	Used for classification of business transactions and defining their types and characteristics.
General Ledger Accounts	GeneralLedgerAccounts	Contains the chart of accounts, account balances, and turnover information.
Taxonomies	Taxonomies	Used for structuring and classifying data according to SAF-T UA requirements.
Customers	Customers	Contains the directory of customers, business partners, and debtors.
Suppliers	Suppliers	Contains the directory of suppliers and creditors.
Tax Table	TaxTable	Contains information about taxes, VAT rates, tax codes, and taxation rules.
Unit of Measure Table	UOMTable	Used for storing units of measure for goods, services, and inventory items.
Analysis Type Table	AnalysisTypeTable	Contains information about analytical dimensions and accounting analysis types.
Movement Type Table	MovementTypeTable	Used for classification of inventory movement types and other accounting operations.
Products	Products	Contains the directory of goods, products, services, and other inventory items.
Physical Stock	PhysicalStock	Contains information about actual inventory balances of the company.
Owners	Owners	Used for storing information about owners of assets or shares.
Assets	Assets	Contains information about fixed assets and other non-current assets of the company.
Tax Differences	TaxDifferences	Used for reporting tax differences according to tax legislation requirements.

Master Files Population Guidelines

When generating SAF-T UA, it is recommended to include only reference data that is used in accounting transactions or has balances within the reporting period. This allows:

• reducing XML file size;
• optimizing data validation;
• minimizing validation errors;
• ensuring integrity of links between SAF-T UA sections.

For example:

• the business partners directory should contain only customers or suppliers involved in transactions or having balances during the reporting period;
• the products directory should include only goods or services used in documents or accounting entries;
• the chart of accounts should contain only accounts with balances or turnovers.

Validation and Control

The MasterFiles section is used to validate links between:

• accounting entries;
• source documents;
• tax data;
• reference information.

Incorrect or incomplete population of master files may result in:

• XML validation errors;
• broken links between entities;
• rejection of the SAF-T UA file by tax authorities.

General Recommendations

When preparing SAF-T UA master files, it is recommended to:

• ensure uniqueness of record identifiers;
• use актуальні reference values;
• avoid duplication of business partners, products, and accounts;
• validate tax codes, UKTZED, and DKPP codes;
• ensure consistency between master data and accounting/tax records.