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

State Tax Service updates SAF-T UA template for large taxpayers

Since October 2021, large taxpayers have been able to voluntarily use the tax office’s downloadable template for reporting transaction-level data. This month, the template functionality has been updated with return messaging to confirm acceptance of the report along with rensponicing for rejections.

Oct 2021 – 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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SAF-T UA

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