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SAF-T

SAF-T

Crowe Erfolg Ukraine offers comprehensive support and expertise in the implementation and use of SAF-T

SAF-T as a Standard for Electronic Reporting

SAF-T
Regulatory Framework for the Development of SAF-T UA

The Standard Audit File for Tax (SAF-T) is an international standard for electronically exchanging reliable accounting data from organizations to national tax authorities or external auditors. This standard is defined by the Organisation for Economic Co-operation and Development (OECD).
SAF-T UA is the Ukrainian version of the standard audit file. It represents an electronic file with a standardized structure containing data exported from the original accounting system, including details on assets, equity, and liabilities, as well as changes in the financial and economic status of a business entity over a specific period.

SAF-T UA has been developed based on OECD Recommendations for the standard audit file.

 


Regulatory Framework for the Development of SAF-T UA

  • Law of Ukraine “On Electronic Documents and Electronic Document Management”
  • Tax Code of Ukraine, Article 85.2
  • Ministry of Finance Order No. 561 – amendments regarding E-Audit to No. 1393
  • Ministry of Finance Order No. 1393 “On the Approval of the Procedure for Providing Large Taxpayers’ Documents in Electronic Form”
  • Concept for the Implementation of Electronic Audit (E-Audit) for Taxpayers
  • SAF-T File Guidelines and Scheme (Version 2.0)
  • Ministry of Revenues and Duties Order No. 729 “On the Approval of the Format (Standard) of the Electronic Reporting Document of a Business Entity”

Structure of SAF-T UA

1. Header

Contains general information about the file, including the name of the software that generates the file, general details of the business entity submitting SAF-T UA, selection criteria used to generate the file, etc.

2. MasterFiles

Formed based on information regarding the accounting policies of the business entity, owners (founders), types of economic transactions, accounts/subaccounts/analytical accounts, counterparties, inventory/products (goods/works, services), and non-current assets. This section also includes information on tax differences arising within the business entity.

3. SourceDocuments

Contains documentary evidence of accounting records related to sales transactions, purchases/acquisitions, payments, inventory transactions, transactions involving non-current assets, and other business operations.

4. GeneralLedgerEntries

Includes information on accounting entries of the business entity for each transaction, detailing the transaction type, amount, unique identification number of the counterparty (legal or natural person), accounting records for the transaction, and additional information for each accounting entry.

SAF-T UA: Compliance Requirements

According to the State Tax Service of Ukraine (STSU), starting from January 1, 2025, large taxpayers will be required to submit standard audit files in the electronic SAF-T format.

From January 1, 2027, SAF-T reporting will be mandatory for all VAT payers (Bill No. 6255 dated November 2, 2021). Under the proposed changes, taxpayers will be required to submit verified data exported from their accounting system to the State Tax Service, including details on assets, equity, and liabilities, as well as changes in financial condition for the reporting year in the form of an SAF-T file within 60 calendar days following the end of the reporting year.

Failure to submit, late submission, incomplete submission, or submission with errors will result in penalties:

  • Large taxpayers: 100 minimum wages set as of January 1 of the reporting (tax) year
  • Other taxpayers: 10 minimum wages set as of January 1 of the reporting (tax) year

Key Support Areas:

1. Expert assistance in SAF-T UA preparation and tax consulting
    • We provide professional support at every stage of SAF-T UA preparation.
    • We help define required data, optimize data collection from accounting systems, and import it into convenient formats (Excel, XML).
    • We offer consultations on key tax and accounting aspects to ensure accuracy and compliance.
2. Audit of SAF-T UA data to ensure compliance with standards
    • We conduct thorough checks of SAF-T UA data prepared by your company.
    • Our auditors assess data against the latest regulatory requirements, helping avoid errors and risks.
3. Technical specifications for accounting and IT system integration
    • SAF-T UA preparation is not just an accounting task.
    • We help create technical specifications for IT providers to ensure compliance with tax legislation.
    • We facilitate cooperation between accounting and IT teams for seamless automation.
4. Review and update of accounting policies in line with business needs
    • We analyze your accounting policies and identify areas for improvement.
    • Our recommendations help align processes with legislative requirements and enhance management and financial decisions.
5. Tax analysis for risk identification and process optimization
    • We conduct in-depth tax diagnostics to uncover hidden risks.
    • Our recommendations help you avoid tax authority disputes and minimize tax risks in the future.