The State Tax Service has launched E-Audit — a digital control tool that makes the interaction between businesses and the tax authority transparent and objective.
"Minimum interference and maximum accountability. Everything is fast and objective. Focus on high-risk transactions. Instead of dozens of documents — one electronic SAF-T UA file," the STS states.
What E-Audit does:
- automatically checks the structure, logic, and completeness of accounting data
- applies analytical and audit tests to assess the accuracy of transactions
- identifies potential risks and discrepancies
- generates analytical conclusions to support management decisions
The SAF-T UA File
This is the primary data source for E-Audit. It contains information on:
- business transactions
- accounting records
- assets and tax liabilities
- other key business indicators
Who it applies to:
Large taxpayers submit the SAF-T UA file only upon request from the tax authority during a documentary audit and in accordance with applicable legislation.
Large taxpayers need to prepare and pay attention to:
- the accounting system or software used for bookkeeping
- data security procedures
- the mandatory inclusion of the SAF-T UA file during financial statement audits
Conclusion:
E-Audit makes inspections less intrusive, faster, and more transparent by focusing on high-risk transactions. Businesses get clear rules of the game, and the tax authority gets an effective control tool.
