SAF-T UA - Caseware Ukraine

Standard Audit File Tax SAF-T UA

SAF-T (Standard Audit File Tax) is an electronic reporting standard in XML format for the exchange of accounting data. The main purpose of SAF-T is to make it easier for companies to submit accounting information when requested by government authorities or auditors.

As of January 1, 2025, it is mandatory for large taxpayers to file typical tax audit files in electronic SAF-T format, and as of January 1, 2027, mandatory SAF-T reporting for all VAT payers (Bill No. 6255 of November 2, 2021). Also, this bill provides for penalties for non-submission of SAF-T UA.

It is worth remembering that the amendments to the Procedure introduced by the Order of the Ministry of Finance of Ukraine No. 561 dated 15.09.2020, which determine the general principles of organization of the submission of SAF-T UA EIS to the controlling authorities during documentary audit, the format and structure of such documents, came into force on August 27, 2021.

Consequently, the obligation to provide the KNP when verifying documents in electronic form in the form of SAF-T UA arises on the basis of paragraph 85.2 of Article 85 of the Code in case of receipt of the request of the controlling authority from this date. The beginning and end of the period for which the SAF-T UA is formed are determined in the request of the controlling authority (Source: SPSS).

Important: The taxpayer has only 2 days from the date of receipt of the request from the supervisory authority to submit the SAF-T UA.

Corporate tax departments have a huge responsibility to manage tax reporting while complying with complex and variable tax measures. Caseware can help stay on top of all tax reporting with advanced generation software (SAF-T Reporter module) and standard audit file analytics (SAF-F Analysis module).

Main advantages

Intuitive interface

convert accounting data into XML format with the help of schemas presented in the form of understandable forms and tables, where mandatory fields for filling in are highlighted, there are hints and verification of entered data.

Data unity

Ensure consistency between SAF-T data and financial statements to prepare in advance for inevitable audits.

Data retrieval

importing data in various electronic formats (e.g. XLSX, CSV, TXT), or automatic queries directly against data in Microsoft Excel or relational databases (SQL).

Validation

data validation is performed not only at the final stage of XML file generation, but also at each of the intermediate stages of SAF-T file filling.

Analysis

Use the optional SAF-F Analysis modules to verify data integrity and make any necessary adjustments well in advance of SAF-T reporting deadlines.

Continuity

accumulate the necessary data gradually, eliminating them on an ongoing basis, rather than waiting for the end of the reporting period or a request from the tax authority.

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Модуль SAF-T Reporter

this is an add-on module for generating a SAF-T file in XML format that displays data in the correct schema, ensuring compliance with tax reporting requirements. Available for integration with various accounting systems and databases facilitating seamless collaboration.

Модуль SAF-F Analysis

this is an optional module that, using a wide range of rules and tests, checks the accuracy, integrity and quality of data, ensuring confidence that the SAF-T reporting sent to the tax authority will satisfy its requirements for more detailed information without the need for additional verification.

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