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Ukraine Standard Audit File for Tax ‘SAF-T UA’ 2023-27

Transactional level data, initially on-demand but mandatory for all by 2027

The Ukrainian Ministry of Finance has adopted an on-demand Standard Audit File for Tax (SAF-T) regime from 27 August 2021 for large taxpayers. However, this was delayed until 1 January 2023 due to COVID-19 disruptions.

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Known as SAF-T UA, the OECD-format transactional level submission will be requested in advance of a regular tax audit. The taxpayer will have two days’ notice to produce the report This will follow the schema below:

  • General ledger accounting entries
  • Sales ledger
  • Cash receipts
  • Fixed asset register
  • Intangible asset movements
  • Tax reconciliation
  • Phased introduction 2023 to 2027

The timetable for the SAF-T UA introduction will be as follows:

  • On-demand for large taxpayers – 1 January 2023
  • Periodic mandatory submissions for large taxpayers – 1 January 2025
  • Periodic submissions for all taxpayers – 1 January 2027

OECD Standard Audit File for Tax (SAF-T)

The OECD launched v1 of SAF-T as a standard for tax authorities and taxpayers to efficient exchange information. It is XML-based. Over 10 European countries have already adopted it.

  1. General Ledger: journals;
  2. Accounts Receivable: customer master files; invoices; payments;
  3. Accounts Payable: supplier master file; invoices; payments;
  4. Fixed Assets: asset master files; depreciation and revaluation; and
  5. Inventory: product master files; movements.

Standard Audit File for Tax SAF-T countries

Country (click for details) Date Scope
12 Ukraine Jan 2023 Phased 2023 to 2027 implementation
11 Romania Jan 2022 Mandatory monthly filings initially large taxpayers
10 Hungary Proposed 2022
9 EU OSS & IOSS Jul 2021 On-demand for sellers, marketplaces or Intermediaries
8 Norway 2020 Replaced VAT return 2022
7 Angola 2019 On-demand
6 Lithuania 2019 On-demand; residents and non-residents above €30,000 sales threshold
5 Poland 2016 Mandatory, monthly replaced VAT return Oct 2020
4 France 2014 On-demand
3 Luxembourg 2011 On-demand
2 Austria 2009 On-demand
1 Portugal 2009 Monthly for residents only

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