SAF-T: Transactional level data, initially on-demand but mandatory for all by 2027

The Ukrainian Ministry of Finance has adopted an on-demand Standard Audit File for Tax (SAF-T) regime from 27 August 2021 for large taxpayers. However, this was delayed until 1 January 2023 due to COVID-19 disruptions.

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

Source vatcalc


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