- Mandatory SAF-T UA Submission: Since August 27, 2021, large taxpayers in Ukraine must submit Standard Audit Tax Files (SAF-T UA) within two business days when requested during audits. This requirement became mandatory for all large taxpayers on January 1, 2025, and will extend to all VAT payers by January 1, 2027.
- Preparation for Implementation: The Ukrainian State Tax Service (STS) is upgrading its electronic systems and advising large taxpayers to ensure they are prepared for prompt audit responses. Order No. 561 specifies that SAF-T UA submissions must include detailed data such as accounting records, tax details, and supporting source documents.
- Addressing Implementation Challenges: To tackle technical challenges, a collaborative meeting was held involving the State Tax Service, Ministry of Finance, National Bank, banking associations, and IT companies. The meeting focused on converting banking data into SAF-T UA format, with tax service experts emphasizing the importance of ongoing collaboration and test runs.
- Key Steps for Taxpayers: Taxpayers must ensure their software systems can handle SAF-T UA requirements, maintain precise records, and meet strict submission deadlines. Proper preparation is essential to achieve compliance and avoid penalties as the implementation deadlines approach.
- Further Information: For more details on e-invoicing and upcoming regulations in Ukraine, additional resources are available to help businesses stay informed and compliant.
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See also
- E-Invoicing/Real Time Reporting – What can you find on VATupdate.com
- Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Collection of E-Invoicing Guides – Worldwide – VATupdate
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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