State Tax Service has published a list of typical technical errors in generating the SAF-T UA file

Press service of the State Tax Service of Ukraine, published 25 September 2026 at 10:35 Chapter: News

To support taxpayers working with the standard SAF-T UA audit file, the State Tax Service has published List of typical technical errors in automated data verification of the SAF-T UA File on the State Tax Service’s web portal.

This is a practical tool that will help taxpayers identify and correct technical errors at the file creation stage, reduce the time for revision  and improve data quality.

The list was prepared based on the results of testing SAF-T UA files and practical experience of the State Tax Service interacting with the taxpayers. Its appearance is also a response to numerous business requests for clarification of technical errors that arise during the preparation and verification of files.

Document contains two main sections:

- “Check of identification constraints (key / keyref)” (FE);

- “Check of logical consistency and data integrity” (RE).

For each typical error, its description, section or subsection of the SAF-T UA file in which the check is performed, conditions for automated verification, possible causes of occurrence, recommendations for elimination and explanatory table are provided.

Therefore, payers can use the List as a practical navigator during the preparation of the SAF-T UA file in order to:

- timely identify and correct typical technical errors;

- reduce time for checking and finalizing files;

- increase quality, data completeness and consistency;

- minimize the need to re-form the file;

- prepare the file for successful automated verification.

State Tax Service will continue to expand information and methodological support for the taxpayers, develop practical tools for working with the SAF-T UA file and continue open professional dialogue with business.

Development of the ICS “E-audit” software was carried out with support of the international technical assistance project “Public Finance Management Support Programme in Ukraine (EU4PFM)”.