- 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.
