SAF-T 1.40 checklist for developers

A systematic pre-release checklist for version, mappings, master data, totals and periods.

Header and sources

• Set AuditFileVersion to 1.40.
• Pin the source bundle and applicable code-list year.

Master data and mappings

• Use stable unique IDs.
• Resolve every included reference.
• Verify VAT and account-grouping mappings.

Ledger and periods

• Reconcile NumberOfEntries, TotalDebit and TotalCredit.
• Balance every transaction.
• Check dates, Period and PeriodYear.