SAF-T UA: companies, during testing, submitted 415 standard audit files to the State Tax Service

Press service of the State Tax Service of Ukraine, published 23 July 2025 at 09:02 Chapter: News

41 taxpayers have already joined the E-audit testing. They have created and submitted 415 SAF-T files.

The SAF-T UA framework, which is currently undergoing testing, is one of the key elements of E-audit.

Testing purpose:         

- check the format’s performance in a real-world conditions;

- identify methodological, technical and accounting peculiarities;

- collect practical feedback from business.

State Tax Service is grateful to companies that participated in the SAF-T UA testing, provided feedback and shared practical cases. Such interaction is important condition for creating modern, effective and transparent tax control tool.

Tax Service also invites business to join further testing of the E-audit system. It is possible to do this in the Electronic cabinet at the link https://cabinet.tax.gov.ua/saft/v2.

Reminder! SAF-T UA is a standard audit file containing unified financial and accounting information submitted by major taxpayers at the tax authority’s request during audit (according to Paragraph 85.2 Article 85 of the Tax Code of Ukraine).

Since the SAF-T UA format is new and takes into account various accounting systems and technical nuances of taxpayers, the Tax Service receives clarifying questions from the taxpayers. To help business better navigate, the State Tax Service has prepared another block of explanations – answers to 85 of the most common questions.

These practical explanations regarding formation, structure, validation and submission of the file can be found at the link: https://tax.gov.ua/baneryi/saf-t-ua/rozyasnennya--pitannya-vidpovidi/916507.html