SAF-T UA: take advantage of the opportunity to test file in advance before the tax audit

Press service of the State Tax Service of Ukraine, published 03 March 2026 at 16:41 Chapter: News

Large taxpayers can now test the SAF-T UA file before receiving official request from the tax authority during a documentary audit.

Through the Electronic cabinet, it is possible to send generated file to the State Tax Service to check its technical correctness.

File will be processed by the information and communication systems of the State Tax Service. After that, the payer will receive a notification about its rejection due to the lack of request from the controlling authority and information about any technical errors or detected shortcomings.

This allows to check correctness of structure and logic of the SAF-T UA file formation, identify possible inconsistencies and eliminate them before officially submitting them at the request of the controlling authority, even before the start of documentary audit.

What is recommended to do in advance

To be fully prepared for obligatory submission of the file, large payers should:

check in advance readiness of accounting and information systems for formation of the SAF-T UA file;

ensure that the file structure complies with requirements of Order № 1393 and Detailed technical description of the SAF-T UA elements;

update internal procedures for responding to requests from the controlling authorities during documentary audits;

test the SAF-T UA file to identify and eliminate possible technical errors or deficiencies.

Pre-testing improves data quality, reduces risk of additional requests from the tax authorities, and promotes effective use of the SAF-T UA file during documentary audits.

This also allows to work confidently in conditions of the full launch of the E-audit system, which has been in commercial operation since December 31, 2025.

Reminder

Paragraph 85.2 Article 85 of the Tax Code of Ukraine stipulates that large taxpayers are obliged, during any documentary audit (scheduled or unscheduled, on-site or non-on-site), to provide the SAF-T UA file at the request of the controlling authority not later than two working days following the date of receipt of such request.