During documentary audits, large taxpayers are required to provide the SAF-T UA file within two working days following the day of receipt of request from the controlling authority.

Such requirements are provided for by the norms of the Tax Code of Ukraine (Paragraph 85.2 Article 85).

File is submitted in the electronic form through private part of the Taxpayer’s Electronic cabinet in response to the request.

After receiving the request, the payer must:

- go to private part of the Electronic cabinet;

- select section "Incoming / Outgoing documents" → "Incoming";

- open the corresponding request.

Generated SAF-T UA file is downloaded separately for each reporting (tax) period specified in the request (in the form of a zip archive or a group of archives), using function "Create SAF-T UA file".

After downloading the file to the Electronic cabinet, it is unzipped and checked for compliance with the XSD schema.

If the check is successful, electronic signature is applied to the file and sent to the State Tax Service for automated processing.

Such processing includes:

- validity confirmation of a qualified or advanced electronic signature and seal (if available);

- verification of obligatory essence and sequence of applying electronic signatures and seals;

- verification of the electronic document's compliance with approved format (standard);

- verification of obligatory requisites;

- verification of the signatory's right to sign the electronic document.

Based on the processing results, the payer receives second receipt about acceptance or rejection of the file with indication of the list of detected errors.

Thus, the SAF-T UA file undergoes a multi-level check:

- the first level is a technical control of compliance of the XML file with the XSD schema,

- the second level is a logical control of the data according to the established validation conditions, based on the results of which a second receipt is generated.

We recommend to payers:

- to familiarize with procedure for forming the SAF-T UA file in advance,

- ensure that its structure complies with Procedure № 1393 and the Detailed Technical Description of the SAF-T UA elements,

- carry out a preliminary check of correctness of the formed data (testing) and proper preparation of accounting data for timely compliance with legislative requirements.

Information on the possibility of early testing of the SAF-T UA files is available at the link:  https://tax.gov.ua/media-tsentr/novini/987412.html