Audit files

The files a company hands its auditors, for one fiscal year: the FEC (fichier des écritures comptables) in France, the GoBD data carrier (Datenträgerüberlassung, CSV with index.xml) in Germany, the OECD SAF-T 2.0 XML elsewhere, and the audit evidence pack (AICPA Audit Data Standards) everywhere.

GET /v1/entities/{entity}/audit-files

What the audit file of a year covers

The audit file formats that fit the entity's country (its tax audit file first: fec in France, gobd in Germany, saft elsewhere; then evidence, the audit evidence pack, in every country), the dates the files of the fiscal year (or of the periods asked for) cover, whether the year is closed, which covered periods are still open, how many posted entries they hold, and each file's name (file_names); missing says what stops a file (siren). Answers 422 fiscal_year_missing for a year the entity does not have, audit_period_range for periods outside it, and 409 audit_periods_open for a part of a year with open periods.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/audit-files?fiscal_year=2026" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

{
  "entity": "string",
  "country": "string",
  "formats": [
    "evidence"
  ],
  "fiscal_year": 1,
  "from_period": 1,
  "to_period": 1,
  "start": "2026-09-21",
  "end": "2026-09-21",
  "closing_date": "2026-09-21",
  "year_closed": true,
  "open_periods": [
    1
  ],
  "entries": 1,
  "file_name": "string",
  "file_names": {
    "evidence": "Audit_Evidence_CH01_2026.zip",
    "saft": "SAF-T_CH01_2026.xml"
  },
  "missing": [
    "siren"
  ]
}

GET /v1/entities/{entity}/audit-files/evidence

Download the audit evidence pack

What an external auditor pulls from the books of an entity's fiscal year, in any country: a ZIP laid out after the AICPA Audit Data Standards (|-delimited UTF-8 text with a header row, . as decimal separator, ISO dates) holding the journal lines with who entered, approved and posted each entry, a trial balance that ties to them, the chart of accounts, the company, the organization's users and their rights, sign-ins and security events, the audit trail, the master data changes, the four-eyes approvals, the period closes, the receivables and payables with what is open at the end, the deals won with their invoices, the hash chain's verification, and a README describing every file and column (Audit_Evidence_<entity>_<year>.zip). Recorded in the audit trail.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/audit-files/evidence?fiscal_year=2026" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

GET /v1/entities/{entity}/audit-files/fec

Download the FEC (France)

The fichier des écritures comptables (LPF art. L47 A, A47 A-1) of a French entity's fiscal year: the 18 fields, one record per line of every posted entry, the opening balances first, tab-separated, <SIREN>FEC<closing date>.txt. Recorded in the audit trail. Answers 422 audit_file_country for an entity outside France and siren_missing when its French VAT number (where the SIREN is taken from) is missing.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/audit-files/fec?fiscal_year=2026" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

GET /v1/entities/{entity}/audit-files/gobd

Download the GoBD audit file (Germany)

The data carrier for the German tax audit (AO § 147 para. 6, Z3 access) of a German entity's fiscal year: a ZIP with the chart of accounts and its balances, the journal of the posted entries, customers, vendors, the tax codes used and the open items at the end, as CSV, described by index.xml (Beschreibungsstandard 1.6) with its DTD. Recorded in the audit trail. Answers 422 audit_file_country for an entity outside Germany.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/audit-files/gobd?fiscal_year=2026" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

GET /v1/entities/{entity}/audit-files/saft

Download the SAF-T file (outside France and Germany)

The OECD Standard Audit File for Tax (version 2.0) of the fiscal year of an entity outside France and Germany, as XML (UTF-8, SAF-T_<entity>_<year>.xml): the header (company, VAT number, address, currency, the periods selected), the general ledger accounts with their opening and closing balances, customers and suppliers with their balances, the tax codes used, and every line of every posted entry by journal, with its document, customer or supplier, foreign currency amount and tax; the totals balance. Recorded in the audit trail. Answers 422 audit_file_country for an entity in France or Germany (they get the FEC or the GoBD file).

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/audit-files/saft?fiscal_year=2026" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Schemas

AuditFileOut

What an audit file of an entity's fiscal year (or of a range of its periods) would cover.