Introduction to FAIA (e-learning)

In today’s evolving regulatory landscape, mastering the Fichier d’Audit Informatisé AED (FAIA) is no longer optional; it’s essential. Whether you're navigating Luxembourg’s tax environment for the first time or seeking to optimise your existing processes, our digital learning solution "Introduction to FAIA" is designed to equip you with the knowledge and confidence to comply effectively.

This AI supported learning experience offers a comprehensive and practical overview of FAIA, tailored for professionals who need to understand both the strategic and operational implications of its implementation.

By the end of this training, participants will:

• explore the historical and regulatory foundations that led to the development of FAIA, and understand its role in Luxembourg’s tax audit framework;
• learn the criteria that determine whether your organisation must comply with FAIA and how to assess your obligations;
• discover the changes FAIA requires in your systems and processes, and understand the risks and penalties associated with non-compliance;
• benefit from PwC’s hands-on experience in implementing FAIA across various industries, including key learnings and best practices;
• gain a clear overview of the end-to-end implementation process, from system readiness and data testing to final delivery to the AED.

This e-learning embeds content entirely created by PwC experts and delivered through AI-powered visuals.

• Context of FAIA implementation (historical and regulatory context)
• Are you subject to FAIA? (conditions of compliance with FAIA)
• Impact and consequences of FAIA implementation and penalties for non-compliance
• PwC experience in implementing FAIA and learnings from the process
• FAIA implementation cycle
• Quiz

This digital learning has been designed with the support and collaboration of Brice Roussel, Director at PwC Luxembourg.

As a VAT specialist, Brice assists operational companies in determining and implementing their VAT strategy internationally and globally. His daily job consists in assisting clients to ensure they comply with their VAT obligations in Luxembourg and abroad (e.g. registering entities for VAT in Luxembourg, reviewing VAT returns, drafting of claim letters against VAT assessment notices, drafting of VAT analysis, etc.).

Brice leads the design and testing of the SAF-T (Standard Audit File for Tax) generation and assessment platform (www.saft.pwc.lu) of PwC Luxembourg. He has a strong expertise in advising on the SAF-T requirements in Luxembourg.