After Romania, Portugal, and Poland Ukraine will be included among the countries using Standard Audit File for Tax(SAF-T). The Ministry of Finance of Ukraine announced the beginning of SAF-T UA implementation as 2023. The format is based on XML. More information is expected to be announced soon. There is no obligation for now and the application dates are as follows.
- From 01.01.2023: Large Taxpayers (on request controlling under time of the event checks)
- From 01.01.2025: Large Taxpayers (required file submission)
- From 01.01.2027: All Taxpayers (required file submission)