Ukraine Introduces SAF-T UA Requirements for Enhanced Tax Compliance

Ukraine is implementing new regulations mandating large taxpayers to submit Standard Audit Tax Files (SAF-T UA) to streamline tax compliance and audit procedures. 

Since August 27, 2021, large taxpayers have been obligated to provide SAF-T UA files within two business days when requested during audits. The submission was made mandatory for all large taxpayers on January 1, 2025, and by January 1, 2027, all VAT payers will also need to comply.

Preparations for Implementation

To facilitate these changes, the Ukrainian State Tax Service (STS) is upgrading its electronic systems and advising large taxpayers to ensure readiness for prompt audit responses. As outlined in Order No. 561, SAF-T UA submissions will require detailed data, including accounting records, tax details, and supporting source documents.

Addressing Implementation Challenges

To address technical challenges, a collaborative meeting was held with representatives from the State Tax Service, Ministry of Finance, National Bank, banking associations, and IT companies. This discussion focused on converting banking data into SAF-T UA format. Tax service experts provided guidance and stressed the importance of ongoing collaboration, particularly through test runs for integrating SAF-T UA in the banking sector.

Key Steps for Taxpayers

Taxpayers must now ensure their software systems are equipped to handle SAF-T UA requirements, maintain precise records, and meet strict submission deadlines. Proper preparation is critical to achieving compliance and avoiding penalties as the implementation deadlines draw closer.

There’s more you should know about e-invoicing in Ukraine – learn more about the new and upcoming regulations.