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An Overview of the New SAF-T UA Compliance for Ukrainian Taxpayers

  • The Ukrainian government is implementing new requirements for large taxpayers regarding Standard Audit Tax Files (SAF-T UA) to enhance tax compliance and audit processes.
  • From August 27, 2021, large taxpayers must submit SAF-T UA files within two business days upon request by the tax authority during audits. From January 1, 2025, SAF-T UA submission will become mandatory for all large taxpayers, and by January 1, 2027, all VAT payers will be required to submit these filings.
  • To prepare for SAF-T UA submissions, large taxpayers should ensure software readiness, gather extensive information and support data, maintain availability of source documents, submit administrative documents, and meet tight deadlines. Compliance with these requirements is crucial to avoid penalties and ensure smooth tax operations in Ukraine.

Source SNI


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