From August 27, 2021, the use of electronic audit (e-audit) is introduced as part of the documentary audit of large taxpayers, and there is an obligation for large taxpayers to submit at the request of the supervisory authority during the audit of the standard audit file (SAF-T UA). This was reported by the State Tax Service of Ukraine in its individual tax consultation dated 21.07.2021 № 2855 / IPK / 99-00-07-08-01-06 and on the websites of the Western , Northern and Eastern interregional departments of the State Tax Service for work with large taxpayers.
Source: visnuk.com.ua
