Digital transformation of the main processes of control and verification work

Section 4.2.2 (b) of the National Revenue Strategy until 2030, approved by Decree of the Cabinet of Ministers of Ukraine № 1218-p as of 27.12.2023, provides for improvement of organization and conduction processes of documentary and actual audits.

One of the priorities in this direction is digital transformation of the main processes of control and verification work and application of the latest approaches to its implementation, where the key measure is introduction of electronic audit ("e-audit") procedures into activities of the State Tax Service’s bodies.

To date, the State Tax Service is taking measures to implement it, particularly:

adopted changes to legislative and regulatory acts, which achieved all necessary prerequisites for implementation of electronic audit (e-audit) procedure, namely, form, structure and procedure for submitting SAF-T UA electronic documents to the controlling authorities were defined; Paragraph 85.2 was added Article 85 of the Tax Code of Ukraine, which obligates large taxpayers to provide information in the electronic form, at the tax authority’s request during documentary audit;

developed and approved reliability verification methods, completeness of assessment and payment of taxes and levies (separately for each tax and levy);

developed XSD file (XML schema definition) to form a standard audit file (SAF-T UA), which is posted on web portal of the State Tax Service;

approved detailed technical description of elements of the standard audit file (SAF-T UA) and control scheme of the XML documents (XSD file), which is intended for taxpayers, developers and software providers who intend to include function of exporting data from the source accounting system according to requirements for the standard audit file with possibility of downloading it at the link: https://tax.gov.ua/baneryi/saf-t-ua/xsd-/;

improved Electronic cabinet by expanding its functional capacity to accept files in large volumes (up to 10 TB), namely, software of the "Electronic cabinet" information and communication system to ensure download of the XSD file (XML schema definition) of electronic document of the standard audit file (SAF-T UA).

That is, to date all prerequisites for implementation of the "e-audit" procedure have been created for large taxpayers.

Implementation of the European standards in activities of tax authorities requires a high-quality and consistent approach, taking into account measures and steps for its implementation determined by the National Revenue Strategy. These steps are aimed at increasing level of voluntary payment of taxes and levies by taxpayers to the budget, including by creating the most comfortable conditions for all taxpayers.

Along with this, the State Tax Service constantly works in direction of timely informing taxpayers about current news and practices of implementing the electronic audit (e-audit) procedure, including by publishing necessary information on its web portal.

For payers’ convenience, the "SAF-T UA" banner has been created on web portal of the State Tax Service, in which information is structured and separated into sections. Go to the banner: "SAF-T UA" from the main banner of the main page of web portal of the State Tax Service by following the link: https://tax.gov.ua/baneryi/saf-t-ua.

It is also possible to familiarize yourself with current information regarding formation and submission by taxpayers of the standard audit file (SAF-T UA) on the official page of the State Tax Service of Ukraine on the Facebook social network https://facebook.com/TaxUkraine and on the Telegram channel: t.me/tax_gov_ua.

Taxpayers are also informed on web portal of the State Tax Service using the interactive link: https://tax.gov.ua/diyalnist-/podatkoviy-audit/povidomlennya/683040.html.

It is worth noting that to date, the State Tax Service has also concluded/prolonged 14 Memorandums on participation in the experiment of introducing the "e-audit" procedure with large taxpayers who have given their consent to form and send the standard audit file (SAF-T UA) to the State Tax Service for its test processing.

Online meetings are held with participants of the experiment on a permanent basis at which questions of large taxpayers that arise during formation of the standard audit file (SAF-T UA) are discussed.

Also, with aim of qualitatively and promptly providing the State Tax Service with information regarding matters that arise during formation of the standard audit file (SAF-T UA), the State Tax Service has organized communication with participants of the Memorandums using existing and publicly available messengers. At the same time, as of today, the State Tax Service is taking steps to sign 18 more Memorandums.

Conclusion of Memorandums on cooperation with representatives of large business demonstrates the taxpayers’ tendency to introduce innovative approaches and digitalization of business accounting, as one of the determining factors of economic growth of enterprises and automation (simplification) of business processes.

Informational and explanatory work regarding implementation of the "e-audit" procedure was and remains important area of ​​activity of the State Tax Service in order to explain the purpose to taxpayers, tendency of changes and achieved results of work in the specified area, and is also important factor in terms of encouraging voluntary participation in the high-quality implementation of tax policy, and as a result of formation of appropriate level of trust of taxpayers towards the controlling authorities.