E-audit in Ukraine Is Already Live. Is Your SAF-T UA Ready?

As of January 1, 2026, the State Tax Service of Ukraine has officially launched e-audit — a digital tax control format based on a single standardized SAF-T UA file instead of dozens of paper and electronic documents.

SAF-T UA as the Foundation of a New Audit Model

The SAF-T UA file is automatically analyzed by tax authority systems. File structure, accounting logic, data completeness, and risk transactions are reviewed without inspector involvement at the analysis stage.

What Does SAF-T UA Include?

• business transactions;
• accounting records;
• asset information;
• tax liabilities;
• other key operational indicators.

Who Is Required to Submit SAF-T UA?

Currently, SAF-T UA applies to large taxpayers only and solely upon receiving an official request from the tax authority during a documentary audit.

What Does This Mean for Businesses Today?

Even if submission is not yet mandatory, accounting systems should already be prepared to generate a compliant SAF-T UA file. E-audit operates strictly on structured data — without verbal explanations.

Which Solution Can Help Businesses?

To prepare for e-audit and work with SAF-T UA, businesses should rely on specialized solutions that take into account Ukrainian legal requirements and audit practices.

One such solution is MySAF-T by EMEA IT Consulting — a service designed for automated SAF-T UA generation and validation.

MySAF-T Enables Businesses To:

• generate SAF-T UA in line with Ukrainian tax regulations;
• validate files before receiving a tax request;
• identify risks in accounting data;
• prepare for future expansion of e-audit to medium-sized businesses.

E-audit is the new reality. A compliant SAF-T UA file and the right software solution are key to confident tax audits.