SAF-T UA in action during documentary audits

The State Tax Service of Ukraine continues to implement digital control tools. In the first quarter of practical application of e-audit, the tax service has already received 14 SAF-T UA files directly from taxpayers as part of documentary audits. All data is processed in the e-audit system, enabling the tax authorities to analyze financial and business transactions much faster and more efficiently.

E-audit is gradually moving from a concept to a fully-fledged tool in the work of supervisory authorities, particularly for auditing large taxpayers. The system’s analytical modules automatically detect discrepancies, inconsistencies, and potential risks. Based on such analysis, businesses receive requests for explanations and supporting documentation for the relevant transactions.

The introduction of SAF-T UA ensures transparent, structured, and digital interaction between the State Tax Service of Ukraine and taxpayers, helping to minimize the human factor and improve the quality of tax control.F

or businesses, e-audit is becoming not only a control tool but also a service that helps identify accounting errors in advance, improve data quality, and reduce tax risks.It is expected that the State Tax Service of Ukraine will continue to expand the functionality of e-audit and gradually scale the use of SAF-T UA in tax control.

Regarding the procedure for submitting the file upon request of the controlling authority: during documentary audits, large taxpayers are required to provide the SAF-T UA file within two working days following the day of receiving the request. These requirements are предусмотрено by the Tax Code of Ukraine (paragraph 85.2 of Article 85).

The file is submitted electronically through the private section of the taxpayer’s Electronic Cabinet in response to the request.

After receiving the request, the taxpayer must:

• go to the private section of the Electronic Cabinet;
• select “Incoming / Outgoing Documents” → “Incoming”;
• open the relevant request.

The generated SAF-T UA file is uploaded separately for each reporting (tax) period specified in the request (as a ZIP archive or a group of archives) using the “Create SAF-T UA file” function.

After uploading the file to the Electronic Cabinet, it is unzipped and checked for compliance with the XSD schema.If the file passes the validation successfully, an electronic signature is applied and the file is sent to the State Tax Service of Ukraine for automated processing.