State Tax Service’s web portal contains answers to the most frequently asked questions of taxpayers regarding formation and submission of the standard audit file (SAF-T UA).
Read them at the link: https://tax.gov.ua/baneryi/saf-t-ua/rozyasnennya--pitannya-vidpovidi/
New information is also now available for banking and financial institutions, taking into account specifics of their accounting: https://tax.gov.ua/baneryi/saf-t-ua/rozyasnennya--pitannya-vidpovidi/874818.html
Reminder! State Tax Service of Ukraine is implementing electronic audit to increase efficiency of tax audits within framework of the National Revenue Strategy until 2030.
This is important step towards modernizing tax system and bringing it into line with international standards, including the OECD recommendations.
Electronic audit will contribute to tax transparency, counteraction against tax evasion and create favorable conditions for business and investors. One of the key elements is use of the standard audit file (SAF-T UA), which will help harmonize tax reporting with the international requirements.