SAF-T UA: What data the tax authorities are entitled to obtain from large taxpayers

During a documentary audit (scheduled or unscheduled, on-site or off-site), the State Tax Service (STS) has the right to request copies of documents in electronic form from a large taxpayer.

In particular:

• records of income, expenses, and other indicators related to determining taxable objects (tax liabilities);
• primary documents, accounting registers, financial statements;
• other documents related to the calculation and payment of taxes and fees.

This is provided for by the Tax Code of Ukraine (paragraph 85.2 of Article 85) and the Procedure for the submission of documents by large taxpayers in electronic form (Order of the Ministry of Finance dated 07.11.2011 No. 1393).

The Standard Audit File (SAF-T UA) is an electronic XML file with a standardized structure that contains data exported from the company’s accounting system, in particular:information on assets, equity, and liabilities;data on changes in the financial and economic condition for the relevant period;primary documents, accounting registers, financial statements, etc.

The request from the STS is sent in an arbitrary form, specifying the audit period and the method of file submission.

If the audit period exceeds one calendar year, a separate file must be generated for each year.

For example, if the audit covers the period from 01.01.2022 to 31.03.2025, four separate files must be prepared for the following periods:

• 01.01.2022 – 31.12.2022
• 01.01.2023 – 31.12.2023
• 01.01.2024 – 31.12.2024
• 01.01.2025 – 31.03.2025

A large taxpayer must provide electronic documents (information) in compliance with the legislation on electronic document circulation no later than two working days following the day the request from the supervisory authority is received.