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.
Full text is open only for the subscribers.
SIMILAR POSTS
SAF-T UA: A temporary deferral for large taxpayers or a strategic comeback? What does the withdrawal of draft law No. 6255 mean? 
1652
Alexander Minin and Ivan Shynkarenko spoke at the АНК Ukraine event “Tax audits of businesses: How to prepare and what to expect”
447
Statute of limitations: Restrictions for tax audits, application of sanctions, tax documents retention, and the impact of COVID/martial law
1000
Tax audits: Types, criteria, and grounds for initiation
630
Are you waiting for renewed audits since July 1, 2023? But they are already “here” in many aspects
4019
The season for tax audits on compliance with currency legislation in the part of settlement deadlines for export and import transactions has been opened
2352
New rules of the game of tax control over large taxpayers
or
Is it really necessary to submit an electronic audit file (SAF-T UA) to the tax authorities during the documentary audit
2068
Try it again, or how to bypass the moratorium on tax audits for the second time
1821
ONE’S OWN MASTER or
HOW THE STATE TAX SERVICE WANTS TO ABOLISH THE MORATORIUM
3090
THE GUARD IS TIRED! (ON CANCELLATION OF THE TAX AUDIT’S MORATORIUM)
2551
Getting ready for tax audits’ “tsunami” after quarantine?
AND
How many tax audits are really needed?
4442
CRIMINAL PROCEEDINGS: when and what for should the terms of investigation be checked
46292
Leave a comment