- Compliance Timeline: Large taxpayers in Ukraine must comply with SAF-T (Standard Audit File for Tax) starting 1 January 2025, while all other taxpayers will have until 1 January 2027 to meet the requirements.
- MasterFiles Enhancements: SAF-T UA v2.0 introduces updates to accounting policies, transaction features, general ledger accounts, and supplier/tax table elements, improving clarity and validation in data reporting.
- Structural Updates: Significant changes include enhanced descriptions for units of measure, simplified movement and analysis tables, and new elements for tracking products and ownership, facilitating better classification and reporting.
- Source Document Improvements: Updates to sales and purchase invoices, payments, and asset transactions include new identification fields, mandatory unit conversions, and improved valuation metrics, streamlining data management.
- Overall Framework Enhancement: The updates enhance data integrity, introduce new tracking elements, simplify structures, and improve clarity, positioning SAF-T UA v2.0 as a more efficient framework for digital tax reporting in compliance with regulatory standards.
Source SNI
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