Standard Audit File (SAF-MOSS)
Generate a Standard Audit File (SAF) for MOSS reporting, commonly referred to as SAF-MOSS, if you are using Easy Digital Downloads or WooCommerce and are audited by the tax authority of one or more EU member states.
The plugin is available for free from the WordPress plugins web site. However you will need to buy a credit to be able to generate the SAF-MOSS xml file.
- Generate a SAF-MOSS schema compliant Xml document.
- Select the periods for which transactions should be included.
- Create as many audit files as you need.
- Keeps a copy of the generated audit file on your server.
Requires PHP 5.3 or later (PHP 7 tested). It is tested with EDD up to version 2.9.11, with WooCommerce version 2.3 and with WordPress versions up to 5.0.3
NOTE: To be able to use this plugin you will need to be collecting VAT numbers with each sale using the Lyquidity VAT plugin for EDD or for WooCommerce the EU VAT Compliance (Premium) plugin or EU VAT Assistant from Aelio.
What is the problem being addressed?
Now that those of us selling ‘digital services’ are required to identify the country of the buyer (consumer) and apply the correct VAT rate to any sale we make, we are open to the allegation that we are determining the country of the consumer incorrectly, perhaps maliciously, or applying an incorrect VAT rate even if the consumer’s country is determined correctly. Because we vendors may be implementing the VTA rules for digital services incorrectly, the EU commission and EU member state governments have agreed that it is necessary for the tax authority of any EU member state to demand an audit of any EU business. Clearly a recipe for disaster but we want to help you be prepared in case the tax authority of any of the 28 members states comes knocking on your door.
If a tax inspector comes knocking on your door, they will be demanding to see your sales records and the evidence you have collected to justify the VAT rates used and that you have used to determine the country of residence of any customer. The tax authorities have agreed that they will accept a standard audit file (SAF) which is an electronic document that includes sales data in an Xml format. The specific data, labels and constraints for the data are specified in an Xml schema document which is available from the EC commission web site. Most if not all EU member state tax authorities have agreed to accept audit data in this format.
Once you have installed the plugin from the WordPress plugins site fill in the details on the ‘settings’ page then you can begin to create a SAF definition. This is little more than selecting the months range to select the transactions you want to include in the audit file.
Purchase a credit
To generate the audit file, purchase a credit from this site and save it into a definition. When you have done that you will be able to generate an audit file. Your transactions will be selected, compressed then sent to this site where they will be used to generate the Xml audit file. If the file generation is successful, your credit will be redeemed and the generated audit file stored on your server to download whenever you need.
The information specified by the EC commission for inclusion in the audit file includes some personal information: a mailing address or a telephone number or an email address. Providing personally identifiable information may be a breach of the Data Protection Act implemented in your country. To limit your exposure to a prosecution under any Data Protection Act, you should ensure that any privacy notices displayed on your web site make it clear that some of the information you store about your customers may be disclosed to the tax authority of any EU member state.