SAF-T and the State Tax Service of Ukraine: A Step Toward Digitalizing Tax Control

During a documentary audit concerning VAT budgetary reimbursement, the State Tax Service of Ukraine (STS) used for the first time in practice the standardized SAF-T UA file (Standard Audit File for Tax, Ukraine). SAF-T UA has proven its effectiveness in practice.

At the request of the tax authority, the taxpayer provided a standardized audit file, which made it possible to replace the traditional processing of large volumes of paper documents with modern digital data analysis.

Inspectors received complete analytical information in a unified format about business transactions, which significantly simplified and accelerated the audit.

Key advantages of using SAF-T UA:

• Efficiency – rapid verification of the correctness of tax liabilities and tax credit formation.
• Transaction tracing – the entire chain of operations from primary documents to financial reporting is examined.
• Single data format – accounting records can be matched with tax reporting indicators without additional document requests.
• Analytical focus – attention is concentrated on the substance of business transactions rather than on the mechanical processing of papers.
• Resource efficiency – saving time and effort for both businesses and tax authorities.

SAF-T UA is not only a technical solution but also an important step toward a new tax culture that combines Ukrainian experience with the best international practices.

In addition, to facilitate communication with banks regarding the formation and submission of the SAF-T UA standard audit file, the State Tax Service has created a dedicated communication platform — Google Chat Bank on the Google Chat platform.

This chat was set up following working meetings between the STS and representatives of the Independent Association of Banks of Ukraine, taking into account the specifics of accounting in the banking sector.

Google Chat Bank will help to:

• Receive up-to-date consultations and methodological materials from the STS.
• Promptly discuss problematic issues with STS specialists and colleagues from banking institutions.
• Participate in testing technical solutions related to the formation of the SAF-T UA file.
• Ensure correct implementation of the SAF-T UA file, considering the specifics of banking accounting and current legal requirements.
• Improve the quality of interaction with the STS, contributing to transparency and predictability of tax procedures.

Banks can join the chat in two ways: through the Electronic Cabinet or by sending an appropriate request letter to the STS via postal communication.