Most Common SAF-T UA Errors: Why Tax Authority Rejects Your File and How to Fix It
Submitted SAF-T UA to the tax authority and received a list of validation errors in response? You're not alone. Every month, companies face file rejections due to errors detected by the tax system upon receiving Receipt #2.
The State Tax Service uses approximately 150 validation rules to check the correctness of structure and data in SAF-T UA files. These rules cover everything from XML format to business logic and account balances.
In this article, we analyze the most common SAF-T UA errors encountered in practice, explain their causes, and show specific ways to fix them.
Quick Error Navigation
Click on an error code to jump directly to detailed description and solution:
Why Does Tax Authority Reject SAF-T Files?
The tax authority validation system checks SAF-T UA files at several levels:
- Structural validation — compliance with XML schema and required fields;
- Logical validation — data consistency between different sections of the file;
- Reference validation — checking codes against state classifiers;
- Business rules — control of balances, debit and credit compliance.
Each error has a unique code (e.g., FE-20 or RE-1) that precisely indicates the problem.
SAF-T UA Format Errors (FE)
FE-20Key Reference Validation RefTaxDifferenceTransactionsAccount
Description: Tax difference account not found in chart of accounts (GeneralLedgerAccounts). System requires every account used in tax transactions to be previously declared in GeneralLedgerAccounts section.
How to fix:
- Check MasterFiles > GeneralLedgerAccounts section
- Add missing account to chart of accounts
- Ensure account number matches exactly in all file sections
FE-37Key Reference Validation RefPaymentLineCustomer - KeyCustomer
Description: Customer identifier in payment documents doesn't match any record in the counterparties directory.
How to fix:
- Add missing customer to MasterFiles > Customers section
- Check CustomerID format — it must be identical in all references
- Avoid extra spaces and special characters in identifiers
FE-41Key Reference Validation RefGLTransactionLineCustomer1 - KeyCustomer
Description: Customer specified in section III Accounting Operations (GeneralLedgerEntries) is absent in directory II.5 Customers.
Solution:
Synchronize Customers directory with data in GeneralLedgerEntries section.
FE-42Key Reference Validation RefAssetSupplier - KeySupplier
Description: Supplier associated with company asset in section II.14 Fixed Assets not found in suppliers directory.
Solution:
Add supplier to MasterFiles > Suppliers section or remove reference from Assets section if data is outdated.
FE-43Key Reference Validation RefGLTransactionLineSupplier - KeySupplier
Description: In accounting entries section III (GeneralLedgerEntries), supplier is specified that's absent in directory II.6 Suppliers.
Solution:
Ensure all supplier counterparties are present in Suppliers section before using them in transactions.
FE-45Key Reference Validation RefPaymentLineSupplier - KeySupplier
Description: Supplier identifier in payment lines doesn't match any record in directory II.6 Suppliers.
Solution:
Add all suppliers to Suppliers directory or check SupplierID spelling.
FE-48Key Reference Validation RefOtherSourceDocumentLineAccountSupplier
Description: In other source documents IV.6 Information about accounting certificates and other source documents (OtherSourceDocuments), reference to non-existent supplier from section II.6 Suppliers is used.
FE-50Key Reference Validation RefGLTransactionLineSupplier1 - KeySupplier
Description: In accounting operations section III (GeneralLedgerEntries), supplier (SupplierID1 field) is specified that's absent in directory II.6 Suppliers.
FE-76Key Reference Validation RefStockMovementLineUnitOfMeasure
Description: Product unit of measure in section IV.4 Inventory Operations (MovementOfGoods) doesn't match any unit of measure declared in directory II.8 Unit of Measure Table (UOMTable).
How to fix:
- Check MasterFiles > UOMTable section
- Add missing units of measure (pcs, kg, l, m, etc.)
- Use standard unit of measure codes according to classifier
FE-99Key Reference Validation RefStockMovementLineSubType - KeyMovementType
Description: Warehouse movement type in section IV.4 Inventory Operations (MovementOfGoods) not found in directory II.10 Movement Type Table (MovementTypeTable). Check correctness of warehouse operations type directory filling.
FE-104Key Reference Validation RefStockMovementLineStockAccountNo
Description: Warehouse accounting account in section IV.4 Inventory Operations (MovementOfGoods) is missing or has incorrect format. Add corresponding value to StockAccountNo field in section II.12 Physical Stock.
FE-113Key Reference Validation RefTaxDifferenceTransactionsTransactionReference
Description: Transaction reference in section II.15 Tax Differences doesn't match any transaction in section III Accounting Operations (GeneralLedgerEntries). Check TransactionID field correctness.
FE-114Key Reference Validation RefPurchaseInvoiceTransactionReference
Description: Transaction number in section IV.2 Purchase Information (PurchaseInvoices) not found in section III Accounting Operations (GeneralLedgerEntries).
Solution:
Each transaction must be uniquely identified and present in section III Accounting Operations (GeneralLedgerEntries).
FE-115Key Reference Validation RefPaymentTransactionReference
Description: Transaction reference in payments doesn't match existing transactions. Synchronize data between Payments and Transactions sections.
FE-116Key Reference Validation RefAssetTransactionTransactionReference
Description: Non-existent transaction key used in asset transactions. Check correspondence between Assets and SourceDocuments.
FE-117Key Reference Validation RefOtherSourceDocumentTransactionReference
Description: Transaction reference in other source documents is incorrect. Ensure all TransactionReferences exist.
FE-118Key Reference Validation RefStockMovementLineTransactionReference
Description: In warehouse movements, TransactionReference is specified that doesn't exist. Add corresponding transaction or correct reference.
FE-119Non-unique keys KeyAnalysisID, KeySupplier, KeyCustomer
One of the most common SAF-T UA errors!
Occurs when file has duplicate identifiers:
- KeyAnalysisID — duplicate analytics identifier
- KeySupplier — two or more suppliers with same ID
- KeyCustomer — duplicate customers
How to fix:
- Perform directory deduplication
- Use unique identifiers for each record
- Automate ID generation to avoid duplicates
FE-121Key Reference Validation RefSalesInvoiceTransactionReference
Description: Transaction reference in sales invoices is incorrect. Check SalesInvoices section and ensure key correspondence.
SAF-T UA Business Logic Errors (RE)
RE-1Incorrectly Specified Account Category Code
Description: Mismatch between account number and its category according to Chart of Accounts (AccountID, GroupingCategory, GroupingCode, StandardAccountID).
Examples:
- AccountID:13X has GroupingCategory:1 and GroupingCode:13, but StandardAccountID:13X
Consultation needed: To fix this error, contact our specialists for consultation.
RE-2Deviation 1:AccountID (balance mismatch)
Critical error! Shows mismatch between debit and credit for specific account.
Examples:
- AccountID:37XX Deviation: 100021.56
- AccountID:37X Deviation: 527231.36
Consultation needed: To fix this error, contact our specialists for consultation.
RE-5Receivables Data Not Balanced
Description: Discrepancy between opening and closing customer/supplier balances and period operations.
Examples:
- CustomerID:XXXXXXXX AccountID:38X Deviation:-299501.76
- CustomerID:XXXXXXXX AccountID:38X Deviation:-109294.66
Consultation needed: To fix this error, contact our specialists for consultation.
RE-6Source Documents Not Balanced with Receivables
Description: Difference between source document totals and final counterparty debt.
Examples:
- SupplierID:XXXXXXXX AccountID:37XX Deviation:613835.39
- SupplierID:XXXXXXXX AccountID:37XX Deviation:-625908.75
Consultation needed: To fix this error, contact our specialists for consultation.
RE-16Unit of Measure Codes Missing from Classifiers
Description: Used unit of measure with code 0000 or other invalid value that's not in state unit of measure classifier.
How to fix:
- Replace code 0000 with correct code from classifier
- Use only codes from official unit of measure directory
RE-18SAF-T Submitted Without Corresponding Request
Description: SAF-T UA file was sent to tax authority without official request for its submission. Currently SAF-T is submitted only in response to tax authority request during documentary audit.
How to Avoid SAF-T UA Errors?
Most errors occur due to:
- Incorrect data extraction from accounting system
- Lack of file validation before submitting to tax authority
- Using outdated or incompatible software solutions
- Incomplete directories (counterparties, accounts, analytics)
Recommendations:
- Use specialized software for SAF-T UA generation
- Perform preliminary file validation before submitting to tax authority
- Regularly update directories and classifiers
- Check data balance at file generation stage
MySAF-T — Solution for Correct SAF-T UA Generation
For automating SAF-T UA generation and verification, we recommend using MySAF-T from EMEA IT Consulting — a platform developed specifically for Ukrainian business.
MySAF-T Benefits:
- Automatic file validation before submitting to tax authority
- Detection of FE-20, FE-37, FE-119, RE-1, RE-2 and other errors at generation stage
- Support for all current SAF-T UA versions
- Integration with popular accounting systems
- Detailed reports on detected errors with remediation recommendations
Need Help Fixing SAF-T UA Errors?
If you received error list from tax authority and don't know how to fix them — we'll help.
Our specialists provide:
- Analysis of SAF-T UA validation errors (FE, RE, other codes)
- Consultations on correcting accounting data
Schedule a consultation to get professional help solving SAF-T UA problems and prepare for tax audits stress-free.
SAF-T UA is not just a technical requirement. It's a tool that helps business be transparent to the state and confident in its accounting correctness. Proper file preparation today means peace of mind during audit tomorrow.