SAF-T UA: what data does the Tax Service have a right to receive from large taxpayers?

During a documentary audit (scheduled or unscheduled, on-site or off-site), the State Tax Service has a right to request from large taxpayer copies of documents that such taxpayer creates in the electronic form. 

Particularly:

- documents regarding accounting of income, expenses and other indicators related to the determination of taxation objects (tax liabilities);  

- primary documents, accounting registers, financial reporting;

- other documents related to the accrual and payment of taxes and levies.

This is provided for by the Tax Code of Ukraine (Paragraph 85.2 Article 85) and Procedure for providing documents by large taxpayers in the electronic form (Order of the Ministry of Finance № 1393 as of 07.11.2011).

Standard audit file (SAF-T UA) is electronic XML file with a standardized structure that contains data exported from the company’s accounting system, namely:

- information about assets, equity and liabilities;

- data regarding changes in financial and economic status for relevant period;

- primary documents, accounting registers, financial reporting, etc.

File (SAF-T UA) submission procedure  

Request from the State Tax Service is sent in any form, indicating verification period and methods of submitting the file.

If verification period exceeds 1 calendar year, a separate file must be generated for each year.

For example, if period subject to verification is from 01.01.2022 to 31.03.2025, four separate files must be generated for a period from:

01.01.2022 to 31.12.2022;

01.01.2023 to 31.12.2023;

01.01.2024 to 31.12.2024;

01.01.2025 to 31.03.2025.

Large taxpayer is obliged to provide electronic documents (information) in compliance with legislative requirements regarding electronic document flow not later than two working days following the receipt day of request from the regulatory authority.