SAF-T UA: an intelligent approach to digital audit
Expert consulting and methodological support from Audit-Invest in collaboration with leading IT providers.
SAF-T (Standard Audit File for Tax) is an international standard developed by the OECD for automated data exchange between businesses and tax authorities.
SAF-T UA is the Ukrainian electronic reporting format containing detailed information on an enterprise’s assets, equity, liabilities, and business transactions.
From 1 January 2025, large taxpayers must submit the file upon request; from 1 January 2027, this requirement applies to all VAT payers.
Regulatory framework
The legal basis for digital audits in Ukraine
SAF-T UA implementation and technical requirements are governed by tax legislation, Ministry of Finance orders, and the current XSD schema.
Tax Code of Ukraine
Clause 85.2 governs the submission of documents in electronic form.
Ministry of Finance Order No. 1393
Sets out the procedure for document submission by large taxpayers.
Ministry of Finance Order No. 561
Introduces technical changes to the structure and conduct of digital audits.
SAF-T UA XSD schema
Technical specification for the structure of the SAF-T UA electronic file, version 2.0.
Report structure
What the auditor reviews before submission
Each of the file’s four sections requires substantive and technical review before the data is submitted to the State Tax Service.
Header
Identification details of the company and the software used to generate the file.
Master data
Accounting policies, counterparties, analytical accounts, and tax differences.
Source documents
Complete information on source documents: sales, purchases, and asset movements.
Accounting entries
Details of every posting, including unique transaction identifiers.
Responsibilities and deadlines
Preparation should begin before a tax authority request
The quality of the data structure, accounting analytics, and source documents determines whether the file passes technical validation and substantive review.
Large taxpayers
Mandatory submission of SAF-T UA upon request from 1 January 2025.
All VAT payers
Transition to the mandatory standard from 1 January 2027.
Failure to submit the file or errors in its SAF-T UA structure may result in penalties of up to 100 minimum monthly salaries for large businesses and may trigger an on-site tax audit.
Synergy of expertise
Audit-Invest and IT providers: clear allocation of roles
We ensure that requirements are interpreted correctly and that the data content is accurate; our technical partners ensure correct export from ERP systems into XML format.
Audit-Invest
We provide a data map, defining how transactions should be recorded so that the generated file meets all requirements and passes validation.
IT providers and your team
They provide software that exports data from ERP systems—including SAP, Oracle, and BAS—into XML format and supports every technical stage.
- Integration setup
- XML file generation
- Technical validation
End-to-end support
Support throughout your SAF-T UA journey
From preparing your accounting function and defining tasks for developers to reviewing the file and supporting your position during a digital audit.
Methodological implementation support
We prepare your accounting function for automation and help structure analytics in line with SAF-T UA technical requirements.
Specifications for the IT department or provider
We prepare technical specifications that reflect your accounting policies and business processes.
Pre-audit of the generated file
We review the data content and identify tax risks and posting errors before the file is submitted to the State Tax Service.
Accounting policy optimisation
We assess whether your accounting processes are ready for automated SAF-T UA generation and recommend the necessary changes.
Support during a digital audit
We help prepare explanations for the data and support your position with a professional auditor’s opinion.
The outcome
More than XML: a verified data system
We combine audit methodology with technical expertise so that SAF-T UA accurately reflects your accounting records and is ready for review.
- Accounting analytics ready for automation
- Agreed technical specifications for the IT team
- Verified content of the generated XML file
- Tax risks identified and addressed
- Professional support in interactions with the State Tax Service
Ready to begin your transition to SAF-T UA?
We will assess your accounting readiness, identify risk areas, and develop a practical implementation plan.