State Tax Service and European Business Association work on practical aspects of forming and submitting the SAF-T UA

Press service of the State Tax Service of Ukraine, published 03 December 2025 at 12:04 Chapter: News

Next meeting of the State Tax Service with representatives of the European Business Association was devoted to practical aspects of forming and submitting the standard audit file SAF-T UA.

Participants, during event, focused on the most common questions that taxpayers face in the process of preparing the SAF-T UA:

- use of unique identifiers of counterparties in the directories "Suppliers", "Clients", "Owners", including for non-residents;

- reflection of counterparties who changed their only state register code of enterprises and organizations of Ukraine or tax number in the reporting period;

- correct reflection of tax status and the VAT registration status in case of their changes;

- application of conditional code for retail transactions without buyer identification;

- peculiarities of filling in optional elements and logical checks.

Specialists of the State Tax Service provided detailed explanations, demonstrated approaches to dealing with typical situations and answered questions from the business community.

SAF-T UA is a key element of the tax control’s digital transformation. Standardized electronic data format allows to significantly reduce administrative burden on the taxpayers, minimize number of additional requests during control and verification activities, avoid duplication of information and increase tax control accuracy.

Transition from paper documents to structured data analysis creates basis for modern, efficient and risk-oriented tax control system.

State Tax Service will continue systematic communication with business, ensuring convenience, predictability and clarity of the SAF-T UA implementation process.