E-audit in action: State Tax Service received 14 SAF-T UA files during documentary audits

Press service of the State Tax Service of Ukraine, published 20 April 2026 at 16:08 Chapter: News

During the first quarter of practical use of the E-audit, the State Tax Service has already received 14 SAF-T UA files directly from taxpayers at the requests of regulatory authorities during documentary audits, which are processed in the E-audit system. This contributes to increasing efficiency of the analysis of financial and economic transactions, and also ensures their detailed research based on the full array of the taxpayers’ accounting data.

E-audit as a tool of digital transformation has entered practical realm, integrated into the process of control and verification work and is used to analyze financial and economic operations of large taxpayers.

Within framework of documentary audits, analytical components of the E-audit are applied, discrepancies, inconsistencies and potential violations are detected in an automated mode. Based on the results of such analysis, requests are sent to the taxpayers for explanations and their documentary confirmation, process of comprehensive research of the SAF-T UA data is ongoing.

E-audit provides transparent, structured and digital interaction between the State Tax Service and taxpayers, which helps to minimize human factor and improve tax control quality.

Use of the SAFT UA file is important element of implementing risk-based approach, in which decisions are made based on data and analytical tools.

E-audit is also modern service for honest business, which helps to identify errors in advance, improve quality of accounting and minimize tax risks.

State Tax Service will continue to ensure development of the E-audit, expansion of its functionality, as well as gradual scaling of use of the SAF-T UA files in tax control system.