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An Overview of the New SAF-T UA Compliance for Ukrainian Taxpayers

The Ukrainian government is introducing new requirements for large taxpayers regarding Standard Audit Tax Files (SAF-T UA) to enhance tax compliance and improve audit processes. These requirements entail several key dates and obligations. Starting from August 27, 2021, large taxpayers must submit SAF-T UA upon request by the Ukrainian tax authority within two business days during audits. From January 1, 2025, it will be compulsory for all large taxpayers to submit SAF-T UA files. Additionally, by January 1, 2027, all VAT payers will be required to submit these filings.

To prepare for SAF-T UA submissions, the Ukrainian State Tax Service (STS) is updating taxpayers’ electronic systems. Large taxpayers are advised to be ready to respond urgently to audit requests.

The SAF-T UA submission contains detailed information structured around accounting policies and approaches, business transactions, accounting and tax information, and source documents. The structure of SAF-T UA is outlined in Order No. 561, covering basic taxpayer information, directories, accounting records, documentation, and tax differences.

Several key issues and preparatory efforts need to be addressed. These include ensuring software readiness, providing extensive information and support data, ensuring the availability of source documents, submitting administrative documents, and meeting tight deadlines. Key preparatory actions involve ensuring software functionality, creating archives of SAF-T UA data, and regularly checking generated files for accuracy and completeness.

With deadlines nearing, it is crucial for large taxpayers and VAT payers in Ukraine to thoroughly prepare for these new requirements to ensure compliance and avoid penalties.


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