Digitalization of tax control: SAF-T UA was used in practice for the first time during the audit

Press service of the State Tax Service of Ukraine, published 04 September 2025 at 13:48 Chapter: News

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.