A meeting was held with representatives of the State Tax Service of Ukraine, during which the specifics of implementing the international e-audit standard SAF-T UA in Ukraine were discussed.
Myroslav Laba, an expert of the SUP Analytical Center, who moderated the event, noted that a large number of member companies had approached the Union with requests to clarify various details related to the implementation of electronic audit.
He expressed hope that this meeting would enable businesses to receive clear explanations of key changes in reporting and electronic audit mechanisms, as well as directly discuss with STS representatives practical solutions to common issues related to the submission of SAF-T UA files.
Members of the Union joined the discussion, including owners, CEOs, CFOs, and chief accountants of large companies.
Impact of the new system on the business community
Kateryna Hryb, Deputy Executive Director of the Union, emphasized that the introduction of new approaches to tax audits will have a significant impact on the business environment in Ukraine, reduce the administrative burden, and increase the transparency of relations with tax authorities.
Representatives of the STS noted that the implementation of new approaches to organizing tax audits, as provided for in Presidential Decree No. 538/2025 and the decision of the National Security and Defense Council, will have a significant positive impact on tax control and the business environment in Ukraine.
The project was implemented with the support of the international program EU4PFM, by the Ukrainian IT company AMEDIA LLC, and in cooperation with the Central Project Management Agency (CPMA, Lithuania). Experts emphasized that such partnership ensures full compliance with European standards of tax control and facilitates Ukraine’s successful integration into the EU digital space.
Current status of system implementation
According to STS representatives, the key stages of implementing the “E-audit” information and communication system have now been successfully completed. The process was carried out in accordance with the approved schedule thanks to effective project management and the professionalism of the team.
In particular, the necessary technical infrastructure has been created, including powerful servers and data storage systems, ensuring stable operation.
All software components, including specialized modules and user interfaces, have been successfully installed and configured. In addition, the “E-audit” system has been integrated with other key STS systems, enabling seamless data exchange and coordination across all platforms.
The system is currently actively used, and STS specialists strive to promptly respond to all taxpayer requests and inquiries to ensure high-quality support at every stage of implementation.
Communication with taxpayers and awareness-raising activities
STS representatives reported that large taxpayers were actively involved in the pilot implementation of electronic audit. This made it possible to test the system in real conditions and collect feedback for its improvement.
As a result of the cooperation:
- 38 memorandums were concluded with large taxpayers for joint system testing.
- 900+ test SAF-T UA files were submitted via the Electronic Cabinet.
- 1,404 notifications were sent regarding the readiness of taxpayers’ systems for SAF-T UA submission.
Thanks to such active interaction, a large number of technical issues were identified and promptly resolved to make the system more convenient for businesses.
Currently, the STS is actively conducting awareness and explanatory activities, using various communication channels and promptly responding to inquiries of varying complexity.
In particular, a mechanism for holding regular online meetings with large taxpayers has been introduced to discuss technical aspects in detail and provide practical recommendations.
Other support tools are also actively used:
- information resources — systematic publication of up-to-date information on the official STS web portal and social media, including Facebook.
- clarifications and FAQs — preparation of detailed explanations and standardization of answers to the most common questions to ensure a unified understanding of requirements.
- close cooperation with taxpayers — ongoing dialogue, conclusion of memoranda, and prompt resolution of emerging issues.
Regional STS offices are also actively involved in communication, providing comprehensive support to users across different regions of Ukraine.
To ensure continuous and high-quality support, the STS has created a dedicated platform — Google Chat, which is already accessible to more than 250 taxpayers. The resource brings together specialists from various STS departments (IT, developers, etc.) for effective communication and prompt resolution of any issues.
A SAF-T UA banner has been placed on the STS web portal, where answers to the most frequently asked questions regarding the creation and submission of SAF-T UA files are published (including separately for banking institutions), along with contact details of STS specialists and regional representatives supporting large taxpayers.
Additionally: how to join the Google Chat platform
You can join Google Chat via the Electronic Cabinet or by postal communication by sending a corresponding request letter to the STS.
Connection via the Electronic Cabinet is carried out in the “Correspondence with the STS” menu of the private part of the Electronic Cabinet by filling out a form for preparing correspondence as follows:
- the “DPI Code” field — select “99 UKRAINE; 0 STATE TAX SERVICE OF UKRAINE” from the list;
- the “Type” field — select “Request to join the SAF-T UA chat”;
- the “Topic” field — select “SAF-T UA”;
- the “Short content” field — indicate a request to connect to Google Chat;
- the “File” field — upload a letter (PDF file up to 5 MB) containing user data (full name, area of responsibility, email address — must be in the gmail.com domain).
After completing the form, it must be saved, signed with a qualified electronic signature, and sent.
Personal invitations will be sent to the email address provided in the letter.
Testing SAF-T UA files without a request
During the meeting, STS representatives demonstrated in practice how to test a SAF-T file without submitting a request to the controlling authority. Thanks to this function, taxpayers can предварительно check the correctness of data, the readiness of accounting systems, and correct all technical inaccuracies in the file structure before receiving a request to provide SAF-T UA during an audit.
How to submit a test SAF-T UA file:
- Log in to the Electronic Cabinet.
- Go to the SAF-T UA section.
- Upload the file and perform automatic validation.
- Submit the file for testing.
- Receive receipt No. 2 from the STS.
- If errors are detected — review and correct them.
Important: after submitting a test file, the STS system will reject it due to the absence of a request, but will provide a technical report with a list of errors, if any are detected.
For which period should the tax file be submitted?
According to experts, this is one of the most common questions that arises among taxpayers when preparing for the implementation of electronic audit.
The SAF-T UA file must be submitted for the reporting period starting from 2024. That is, the first full reporting period for generating and submitting data in the SAF-T UA standard is 2024.
At the end of the meeting, participants had the opportunity to communicate with STS representatives and receive answers to their questions. Experts provided comprehensive clarifications and assured that the STS strives to promptly respond to all business inquiries in order to make the implementation of SAF-T UA as comfortable and effective as possible.