According to the Ukrainian tax authority’s timeline for SAF-T (Standard Audit File for Tax), large taxpayers (with an income exceeding 500 million hryvnias (around €11 million) over the past four consecutive quarters.) will need to comply starting on 1 January 2025. For all other taxpayers, the requirement becomes mandatory on 1 January 2027.
SAF-T UA v2.0 introduces sweeping updates across various sections, significantly enhancing the data structure and improving the validation process. Here’s a quick overview of the most notable changes:
MasterFiles Updates
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Accounting Policies: Added new descriptions and examples for clearer guidance on accounting practices.
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Transaction Features: Improved transaction type descriptions, with outdated validation references removed.
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General Ledger Accounts: New descriptions for validation controls, emphasizing accuracy in account balancing.
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Taxonomy & Customer Data: Mandatory taxonomy elements introduced, alongside optional customer order references and improved validation checks.
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Suppliers & Tax Table: New fields for referencing supplier contracts and options for tax percentage or flat rates, with region-specific details.
Key Structural Updates
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Units of Measure: Enhanced descriptions and updated validation to align with proper classification standards.
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Movement & Analysis Tables: Simplified structures with updated analytical descriptions and examples.
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Products & Physical Stock: New unit of measure elements and ownership tracking details added, with examples for conversions.
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Owners & Assets: Relocated ownership share details and new fields for asset registration and appreciation methods.
SourceDocuments Updates
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Sales & Purchase Invoices: Asset identification fields and structured delivery information added. Redundant account descriptions were removed.
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Payments: Introduction of settlement elements and budget payment fields, with expanded payment transaction details.
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Movement of Goods: Mandatory unit conversion factors and subtype classifications added, streamlining inventory reporting.
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Asset Transactions: Enhanced valuation metrics and refined account references, with a simplified structure.
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Other Source Documents: New fields for document totals and identifiers, with renumbered elements for clarity.
Summary of Key Changes
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Data Integrity & Validation: Enhanced controls and detailed descriptions improve reporting accuracy.
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New Elements: Introduction of fields like AssetID and conversion factors ensure comprehensive data tracking.
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Simplified Structures: Removal of redundant validations and streamlined references for easier data management.
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Improved Clarity: Reorganized and renumbered elements across sections for better usability and compliance.
These updates position SAF-T UA v2.0 as a more efficient framework for digital tax reporting, ensuring alignment with regulatory standards and improving overall data quality and validation.
