{"id":25352,"date":"2025-02-10T18:07:23","date_gmt":"2025-02-10T16:07:23","guid":{"rendered":"https:\/\/kmp.ua\/?p=25352"},"modified":"2025-08-22T18:22:30","modified_gmt":"2025-08-22T15:22:30","slug":"standard-audit-file-saf-t-ua-is-it-an-actual-practical-tool-or-still-just-an-illusion","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/analytics\/exclusive\/standard-audit-file-saf-t-ua-is-it-an-actual-practical-tool-or-still-just-an-illusion\/","title":{"rendered":"Standard Audit File (SAF-T UA): Is it an actual practical tool or still just an illusion?"},"content":{"rendered":"<p>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.<\/p>\n<p>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 \u2013 within e-audit?<\/p>\n<p>At this stage, we are inclined to believe that SAF-T UA will remain more of an &#8220;illusion&#8221; than a fully functional tool, at least throughout 2025.<\/p>\n<p>The full version of the article is available in Ukrainian\u00a0<a href=\"https:\/\/kmp.ua\/uk\/analytics\/exclusive\/standard-audit-file-saf-t-ua-is-it-an-actual-practical-tool-or-still-just-an-illusion\/\" target=\"_blank\" rel=\"noopener\">by the link<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u041f\u0440\u043e\u0442\u044f\u0433\u043e\u043c \u043c\u0438\u043d\u0443\u043b\u043e\u0433\u043e \u0440\u043e\u043a\u0443 \u0442\u0430 \u0432\u0436\u0435 \u0443 \u043f\u043e\u0442\u043e\u0447\u043d\u043e\u043c\u0443 \u0440\u043e\u0446\u0456, \u044f\u043a \u043d\u0430 \u0440\u0456\u0432\u043d\u0456 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432, \u0442\u0430\u043a \u0456 \u0432 \u0431\u0456\u0437\u043d\u0435\u0441-\u0441\u043f\u0456\u043b\u044c\u043d\u043e\u0442\u0456, \u0434\u043e\u0441\u0438\u0442\u044c \u0431\u0430\u0433\u0430\u0442\u043e \u0443\u0432\u0430\u0433\u0438 \u043f\u0440\u0438\u0434\u0456\u043b\u044f\u043b\u043e\u0441\u044c \u043f\u0438\u0442\u0430\u043d\u043d\u044f\u043c, \u043f\u043e\u0432\u2019\u044f\u0437\u0430\u043d\u0438\u043c \u0456\u0437 \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f\u043c \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u043e\u0433\u043e \u0430\u0443\u0434\u0438\u0442\u043e\u0440\u0441\u044c\u043a\u043e\u0433\u043e \u0444\u0430\u0439\u043b\u0443 (SAF-T UA). \u0417\u043e\u043a\u0440\u0435\u043c\u0430, \u0437\u0430 \u0456\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0454\u044e \u0456\u0437 \u0441\u0430\u0439\u0442\u0443 \u0414\u041f\u0421 \u0423\u043a\u0440\u0430\u0457\u043d\u0438: \u00ab\u041f\u0440\u043e\u0442\u044f\u0433\u043e\u043c 2024 \u0440\u043e\u043a\u0443 \u0431\u0443\u043b\u043e \u0443\u043a\u043b\u0430\u0434\u0435\u043d\u043e\/\u043f\u0440\u043e\u043b\u043e\u043d\u0433\u043e\u0432\u0430\u043d\u043e 24 \u041c\u0435\u043c\u043e\u0440\u0430\u043d\u0434\u0443\u043c\u0438 \u043f\u0440\u043e \u0443\u0447\u0430\u0441\u0442\u044c \u0432 \u0435\u043a\u0441\u043f\u0435\u0440\u0438\u043c\u0435\u043d\u0442\u0456 \u0456\u0437 \u0437\u0430\u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u00ab\u0435-\u0430\u0443\u0434\u0438\u0442\u00bb \u0437 \u0412\u041f\u041f (\u0432\u0435\u043b\u0438\u043a\u0438\u043c\u0438 [&hellip;]<\/p>\n","protected":false},"author":16069,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[154],"class_list":["post-25352","post","type-post","status-publish","format-standard","hentry","category-exclusive","tag-majbutnye-podatkovyh-perevirok"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25352"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/16069"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=25352"}],"version-history":[{"count":10,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25352\/revisions"}],"predecessor-version":[{"id":25925,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/25352\/revisions\/25925"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=25352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=25352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=25352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}