Standard Audit File (SAF-T UA): Is it an actual practical tool or still just an illusion?
Over the past year and again this year the introduction of the Standard Audit File (SAF-T UA) has been a highly discussed topic by both the authorities and the business community.
However, does this mean that large taxpayers shall prepare SAF-T UA already this year, in particular, upon request from tax authorities during the tax audit, and from April 1 – within e-audit?
At this stage, we are inclined to believe that SAF-T UA will remain more of an "illusion" than a fully functional tool, at least throughout 2025.
The full version of the article is available in Ukrainian by the link.
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