We continue to share insights on recent developments in tax legislation and hereby present a brief clarification regarding the introduction of the e-audit system (SAF-T), which has recently become the subject of inquiries.
As part of the process of modernizing tax administration and enhancing control efficiency, the State Tax Service of Ukraine (STS) is actively working on the implementation of the electronic audit system (e-audit), which is based on the Standard Audit File for Tax (SAF-T). The introduction of the e-audit system is carried out within the framework of the National Revenue Strategy until 2030, the provisions of which have been agreed with the International Monetary Fund and take into account international tax practices, as well as form part of the recommendations of the World Bank.
The e-audit system provides for automated exchange of tax information between taxpayers and the State Tax Service in a standardized electronic format. This will enable tax authorities to receive and analyze large volumes of data directly from companies’ accounting systems. Accordingly, the implementation of this system is aimed at facilitating the maintenance and reliability of accounting and tax records, improving the efficiency of tax audits, simplifying the procedure for analyzing taxpayers’ accounting and tax data by tax authorities, reducing the need for physical visits by tax inspectors, and minimizing the impact of the human factor during tax control.
At the current stage, the State Tax Service is testing the system. However, following the completion of the testing phase, the next step should be the adoption of relevant legislation to regulate the full operation of SAF-T in Ukraine. This legislation will aim to transform the interaction between taxpayers and the tax service, increase transparency, and reduce the fiscal burden. Time will tell how successfully legislators will achieve these objectives.
In general, it may be concluded that the implementation of the e-audit system constitutes an integral part of the state’s overall policy aimed at modernizing tax control and enhancing its effectiveness. If reasonably implemented, it will bring significant benefits both to taxpayers and to the tax authorities.
In connection with the introduction of the e-audit system, taxpayers are advised to prepare for the adaptation of their information systems and accounting software to ensure the generation and transmission of data in SAF-T format. We therefore recommend analyzing all updates in advance and being ready for the new requirements in order to avoid future issues with tax audits and to ensure timely and accurate data exchange with tax authorities.
Author: Dmytro Dovzhyk, Attorney at Law and Partner at ArtesLex
12.09.2025
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