Ukraine Standard Audit File for Tax ‘SAF-T UA’ 2025

New SAF-T UA 2.0 published for transactional level reporting, initially on-demand; becomes annual mandatory between 2025 and 2027

The Ukrainian Ministry of Finance has adopted an optional Standard Audit File for Tax (SAF-T) regime from 1 January 2023. It will become mandatory for annual reporting for large taxpayers from 1 January 2025, and then for all taxpayers from January 2027.

At the start of November 2024, the State Tax Service published the latest, UA 2.0, version with XML structure is  simplified, with less mandatory fields and clearer requirements for data types, consistent with the national accounting standards.

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SAF-T UA

Known as SAF-T UA, the OECD-format transactional level submission will be requested in advance of a regular tax audit. The taxpayer will have two days’ notice to produce the report This will follow the schema below:

• General ledger accounting entries
• Sales ledger
• Cash receipts
• Fixed asset register
• Intangible asset movements
• Tax reconciliation
• Phased introduction 2023 to 2027

The timetable for the SAF-T UA introduction will be as follows:

• On-demand for large taxpayers – 1 January 2023
• Periodic mandatory submissions for large taxpayers – 1 January 2025
• Periodic submissions for all taxpayers – 1 January 2027

OECD Standard Audit File for Tax (SAF-T)

The OECD launched v1 of SAF-T as a standard for tax authorities and taxpayers to efficient exchange information. It is XML-based. Over 10 European countries have already adopted it.

1. General Ledger: journals;
2. Accounts Receivable: customer master files; invoices; payments;
3. Accounts Payable: supplier master file; invoices; payments;
4. Fixed Assets: asset master files; depreciation and revaluation; and
5. Inventory: product master files; movements.

Standard Audit File for Tax SAF-T countries