State Tax Service has introduced E-audit

Press service of the State Tax Service of Ukraine, published 01 January 2026 at 12:30 Chapter: News

Starting today, the electronic audit system – E-audit has been introduced in Ukraine. This is modern digital tax control tool. It will contribute to even greater transparency in relations between the business and the tax authorities. This was informed by acting Head of the State Tax Service Lesya Karnaukh on the Facebook page.

"Minimum intervention and maximum responsibility. Everything is fast and objective. The focus of control is primarily on risky transactions. Instead of dozens of documents, there is one standardized electronic file SAF-T UA" – Lesya Karnaukh stated.

E-audit is:

- automatic verification of structure, logical consistency and completeness of the payer’s accounting data;

- application of analytical and audit tests to assess correctness of data and completeness of transactions’ reflection;

- identification of potential risks and discrepancies that require additional analysis;

- formation of analytical conclusions for making management decisions.

System automatically analyzes structured data of tax and accounting of taxpayers in the electronic format.

The main source of such data is the SAF-T UA file.

It contains all the key information:

- about business transactions;

- accounting;

- assets;

- tax liabilities;

- other primary indicators of the taxpayer’s activities.

Who should submit the SAF-T UA file?

- large taxpayers only if requested by the tax authority during a documentary audit and according to legal requirements.

"E-audit introduction is a complex project that required a huge amount of work. We are grateful to our partners from the EU4PFM, who helped to implement it. The system is not new to the Europe. From now on, it will work here too. Everything complies with the international standards and the best EU and OECD practices" – emphasized acting Head of the State Tax Service.

Before the system introduction into commercial operation, the State Tax Service tested it for a long time.

During the experiment, the State Tax Service received more than 900 standard audit files. This helped to test its performance, improve data processing processes and prepare it for work in the real conditions. And we thank all the taxpayers and memorandum participants who joined this experiment.

Are there questions about submitting the SAF-T UA? Follow the link

https://tax.gov.ua/baneryi/saf-t-ua/ 

In addition, it is always possible to contact the State Tax Service. We will help.