EU4PFM-supported e-audit brings Ukraine’s tax control into the digital era

As the New Year begins, Ukraine welcomes its first good news: the electronic audit (e-audit) system – a modern digital tool for tax control – has been officially launched by the State Tax Service with the support of the EU4PFM Programme.

In simple terms, e-audit introduces greater transparency in relations between businesses and the tax authorities. It ensures minimal interference, maximum accountability, and a fast, objective approach, with control primarily focused on risk-based operations. Instead of dozens of documents, taxpayers now submit one standardised electronic file – SAF-T UA.

The introduction of e-Audit is a complex, unique, and large-scale reform project that required extensive technical, analytical, and organisational work. This milestone was made possible with EU4PFM support, which played a key role in translating the concept into a fully operational system.

The e-Audit system is well established across Europe, and it is now fully operational in Ukraine. The system complies with international standards and reflects best EU and OECD practices.

What e-Audit delivers:

– automated checks of the structure, logical consistency, and completeness of taxpayers’ accounting data;

– application of analytical and audit tests to assess data accuracy and transaction completeness;

– identification of potential risks and inconsistencies requiring further analysis;

– generation of analytical conclusions to support management decisions.

Who is required to submit the SAF-T UA file?

Large taxpayers – only upon request by the tax authority during a documentary audit and in line with legal requirements.

More details on how the e-Audit system works in practice and the benefits it delivers for taxpayers and the tax authorities are presented in the video.

If you have questions about submitting the SAF-T UA file, please follow the link:

https://tax.gov.ua/baneryi/saf-t-ua/