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The ЕВА met with the State Tax Service to discuss the practical implementation of SAF-T UA

13/ 02/ 2026
  On 12 February, the European Business Association held a follow-up meeting with representatives of the State Tax Service of Ukraine to discuss the implementation of e-audit and the practical application of the SAF-T UA format. The purpose of the meeting was to address a number of practical issues, develop aligned approaches to the technical implementation of the requirements, and minimise potential risks for taxpayers in the process of preparing and submitting SAF-T files. First and foremost, large taxpayers expressed their appreciation to the State Tax Service for clarifying a fundamental issue: the period for which SAF-T UA may be requested for the purposes of a documentary tax audit, namely starting from 2024. This clarification should also be formalised by the Ministry of Finance of Ukraine in a general tax consultation. The participants also discussed approaches to reflecting specific business transactions in SAF-T UA, including the particularities of reporting under different accounting policies, the use of reference data and chart of accounts, as well as technical matters related to testing, error identification, and file submission. The Association thanks the State Tax Service for the constructive dialogue. The business community looks forward to continued cooperation to ensure the transparent and predictable implementation of SAF-T UA in Ukraine.

On 12 February, the European Business Association held a follow-up meeting with representatives of the State Tax Service of Ukraine to discuss the implementation of e-audit and the practical application of the SAF-T UA format.

The purpose of the meeting was to address a number of practical issues, develop aligned approaches to the technical implementation of the requirements, and minimise potential risks for taxpayers in the process of preparing and submitting SAF-T files.

First and foremost, large taxpayers expressed their appreciation to the State Tax Service for clarifying a fundamental issue: the period for which SAF-T UA may be requested for the purposes of a documentary tax audit, namely starting from 2024. This clarification should also be formalised by the Ministry of Finance of Ukraine in a general tax consultation.

The participants also discussed approaches to reflecting specific business transactions in SAF-T UA, including the particularities of reporting under different accounting policies, the use of reference data and chart of accounts, as well as technical matters related to testing, error identification, and file submission.

The Association thanks the State Tax Service for the constructive dialogue. The business community looks forward to continued cooperation to ensure the transparent and predictable implementation of SAF-T UA in Ukraine.

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