Both are official FAF files exported for the Federal Tax Authority (FTA), but they differ in the included data:
- VAT Audit File: Includes VAT-related transactions only, such as invoices, returns, credit notes, and debit notes linked to VAT. It does not include any excise-related data.
- Excise Tax Audit File: Includes excise tax transactions in addition to the Stock File, which records all excise product inventory movements across warehouses.