E-audit system using SAF-T UA files launched in Ukraine on Jan 1 – tax authorities
The electronic audit (e-audit) system began operating on January 1 in Ukraine and is aimed at increasing transparency in relations between businesses and tax authorities through automated analysis of accounting and tax data, Acting Head of the State Tax Service (STS) Lesia Karnaukh said.
"Instead of dozens of documents, there is one standardized electronic SAF-T UA file. The introduction of e-audit is a complex project that required a colossal amount of work. This system is not new for Europe. From now on, it will operate in Ukraine as well. Everything complies with international standards and the best practices of the EU and the OECD," she said in a post on Facebook.
According to the head of the STS, the standardized electronic SAF-T UA file replaces significant volumes of paper documents. It contains all necessary information on business transactions, assets, tax liabilities, and other primary performance indicators of the taxpayer. At the initial stage, the obligation to submit the SAF-T UA file applies exclusively to large taxpayers and only if they receive a relevant request from the tax service during a documentary audit.
As Karnaukh said, the system provides for automatic verification of the structure and logical consistency of data, the application of audit tests to assess the correctness of recorded transactions, as well as the identification of potential risks and discrepancies.
Karnaukh assured that prior to the official launch of the system, the STS conducted extensive testing, during which more than 900 standard audit files were received and processed from taxpayers as part of a pilot project. This made it possible to test the system's functionality, improve data processing procedures, and prepare the IT infrastructure for operation under real conditions, with a focus on analyzing high-risk transactions.