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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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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
13 Ukraine Jan 2025 Phased 2025 to 2027 implementation
12 Bulgaria Jan 2025 Phased introduction over two years
11 Denmark Jan 2024 Phased implementation from 2024
10 Romania Jan 2022 Mandatory monthly filings initially large taxpayers (due Jan 2023)
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 and non-residents (Jun 2022)


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