Important step towards digitalization of tax control. Specialists of the State Tax Service, during the documentary audit regarding budgetary VAT refunding, for the first time in practice used standard SAF-T UA file (Standard Audit File for Tax, Ukraine). 

SAF-T UA proved its effectiveness in practice. 

At the tax authority request, the payer provided standardized audit file, which allowed replacing traditional processing of a big number of paper documents with modern digital data analysis.

Auditors received complete analytical information in a unified format about business transactions. This significantly simplified and accelerated the audit.

Key benefits of using SAF-T UA:

- efficiency – quick check of correctness of the formation of tax liabilities and tax credit;

- transaction tracking – full chain of transactions from primary documents to financial reporting is researched;

- unified data format – comparison of accounting records and tax reporting indicators without additional document requests;

- analytical emphasis – focusing on the essence of business transactions, not on the technical processing of papers;

- resource efficiency – saving time and effort for both business and tax authorities.

SAF-T UA is not only a technical solution, but also important step towards the new tax culture that combines Ukrainian experience with the best global practices.