SAF-T UA file was submitted to the State Tax Service for the first time in a test mode without errors

Test standard audit file (SAF-T UA) without errors of types FE (File Errors) and RE (Record Errors) was submitted to the State Tax Service for the first time.

This is result of joint interaction between the State Tax Service and taxpayers, aimed at improving and further testing the System.

Achieved results demonstrate effectiveness of the implemented solutions and confirm success of joint efforts to prepare the System for implementation of the SAF-T UA in practical activities of large taxpayers and regulatory authorities.

For reference: 

FE (File Errors) – are technical errors detected during verification of structure and integrity of the SAF-T UA file itself.

RE (Record Errors) – are logical errors that occur within data when the file is technically correct, but information in individual elements does not meet the control or analytical validation rules.

Typical errors fixed during the SAF-T UA file testing:

RE-3 – "Check the balance of inventory information".

Situations regarding the possibility of not reflecting data on unfinished production or shortages in the "Inventories" (PhysicalStock) subsection have been taken into account if analytical accounting for accounts 23 and 24 is not maintained by product type.

RE-4 – "Check the balance of non-current assets".

Cases when data on deferred tax assets (account 17) and long-term receivables (account 18) may not be reflected in the “Non-current assets” (Assets) subsection have been taken into account. This will contribute to the correct reflection of indicators and ensure data balance.

RE-7 – "Incorrectly determined VAT payer’s tax number".

Attention is drawn to the need to follow procedure for filling in the "TaxRegistration" element in the "Customers" section, in particular:

for individuals – registration number of the account card;

for individuals-entrepreneurs – VAT payers (including canceled ones) additionally "Tax Type", "TaxNumber", "Counterparty Name" (Name).

In addition, for correct comparison of subaccounts used to summarize information on individual (nomenclature) groups of stocks on a separate subaccount (for example, transportation and procurement costs) in the "Table of Accounts" (TableOfAccounts), it is recommended to use accounts:

200 – for production inventories,

289 – for products.

This will avoid errors like RE-1 – "Check account/sub-account codes"

Taxpayers are encouraged to continue testing the SAF-T UA file. This will help improve data quality and increase readiness for the full implementation of the SAF-T UA format during document audits at the request of regulatory authority.

State Tax Service is open to further communication with taxpayers and is ready to provide necessary clarifications on testing and implementation of the SAF-T UA file.