Regarding introduction of the electronic audit (“e-audit”), provided for in section 4.2.2(b) “Improving processes of organizing and conducting documentary and actual audits” of the National Revenue Strategy until 2030

Press service of the State Tax Service of Ukraine, published 07 January 2025 at 09:08 Chapter: National Revenue Strategy

Introduction of the electronic audit ("e-audit") is carried out within framework of the National Revenue Strategy until 2030. Its main provisions are agreed with the IMF and taking into account international taxation practice, European integration processes and the World Bank’s recommendations.

One of areas of implementation of the National Revenue Strategy is measures to implement the "e-audit", which will contribute to improving organizing processes of audits and digital transformation of control and audit work, in particular, through implementation of a standard audit file (SAF-T UA).

To date, changes to legislative and regulatory legal acts have been adopted, which have achieved all the necessary prerequisites for implementation of the electronic audit procedure (e-audit), namely, the form, structure and procedure for providing SAF-T UA electronic documents to controlling authorities have been determined, audit methods have been developed, and the "Electronic cabinet" has been improved to ensure convenience of working with large volumes of data.

For the taxpayers, the following is provided:

-  promoting reliability of accounting and tax records;

- providing ability to correct detected errors in the process of submitting SAF-T UA file (system reflects possible payer’s errors)

- increasing level of voluntary compliance with tax legislation by the taxpayers;

- ensuring predictability regarding selection of the payer for documentary verification.

For tax authorities, introduction of the "e-audit" involves:

- introduction of tax risk automation and in-depth implementation of a risk-based approach, which will improve quality of the taxpayer selection for documentary audits and their results;

- acceleration and simplification of procedure for analyzing the taxpayer accounting and tax accounting data;

- standardization of tax audit processes;

- reducing impact of the "human" factor during tax control procedures.

Implementation of the European standards in activities of tax authorities requires a high-quality and consistent approach. For the taxpayers’ convenience, banner has been created on web portal of the State Tax Service «SAF-T UA» that structures information about the standard audit file.  

In order to improve cooperation system and information exchange between the taxpayers and state authorities, the State Tax Service was notified of the possibility of concluding the Memorandum with large taxpayers on participation in experiment on the introduction of procedure ("e-audit") by sending relevant messages to the electronic accounts of large taxpayers. It is possible to read the Memorandum on participation in experiment on the implementation of concept of the electronic audit for large taxpayers at the link: Home/BANNER/SAF-T/Memorandum on participation in experiment on the implementation of the procedure (e-audit).

24 Memorandums on participation in experiment on introduction of the “e-audit” procedure with large taxpayers who agreed to form and send standard audit file (SAF-T UA) to the State Tax Service were concluded/extended for its test processing; online meetings were held with them during 2024.

Currently, the SAF-T UA is being implemented gradually in Ukraine – at this stage, requirement to form and submit standard audit file applies only to the large taxpayers.

Implementation of the "e-audit" is with project support of the EU Public Finance Management Support Programme for Ukraine (EU4PFM).