Tax Authority’s Right to Obtain Data from Large Taxpayers: SAF-T UA Requirements

• During audits, the tax authority can request electronic copies of documents from large taxpayers.
• These documents include records of income, expenses, and other tax-related indicators.
• Primary documents, accounting registers, and financial statements are also required.
• This is mandated by the Tax Code of Ukraine and the procedure for providing documents electronically.
• The SAF-T UA is a standardized XML file containing data from a company’s accounting system.
• It includes information on assets, equity, liabilities, and financial changes.
• The tax authority sends requests specifying the audit period and file submission methods.
• Separate files are needed for each year if the audit period exceeds one calendar year.
• Large taxpayers must provide electronic documents within two working days after receiving the request.

Source: od.tax.gov.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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