State Tax Service improves the SAF-T UA file submission system according to testing results: which updates have already been implemented

Press service of the State Tax Service of Ukraine, published 30 September 2025 at 08:55 Chapter: News

Improvements to the SAF-T UA submission system, made based on the analysis of standard audit files received from the taxpayers, were presented by representatives of the State Tax Service of Ukraine during the meeting with the European Business Association.

Key updates include:

- added accounts to directories;

- improved check of the inventories balance and non-current assets;

- updated data validation formula.

They are aimed at improving quality of data submission and minimizing risks of technical errors.

Practical aspects of implementing electronic audit system and using the SAF-T UA standard audit file were discussed during event.

Specialists of the State Tax Service told meeting participants about typical technical errors that occur during formation and submission of the SAF-T files, and also provided explanations about the two-level control (validation) mechanism – the first and second receipts, classification of errors types, causes of their occurrence and correctness of filling out the SAF-T files.

They also provided practical recommendations for conducting preliminary data check before sending.

State Tax Service invites the taxpayers to participate in testing process of the SAF-T files, which will allow for timely identification and elimination of possible shortcomings.