E-audit launched in Ukraine: what taxpayers need to know

From today, January 1, the electronic audit system – E-audit – has started operating in Ukraine, the State Tax Service of Ukraine reported, writes UNN.

Details”The focus of control is primarily on risky operations. Instead of dozens of documents – one standardized electronic file SAF-T UA,” said acting head of the State Tax Service Lesya Karnaukh about the new digital tool for tax control.

As reported by the tax office, E-audit is:

• automatic verification of the structure, logical consistency and completeness of the taxpayer’s accounting data;
• application of analytical and audit tests to assess the correctness of data and completeness of operations display;
• identification of potential risks and inconsistencies that require additional analysis;
• formation of analytical conclusions for making management decisions.

The system, as indicated, automatically analyzes structured data of accounting and tax accounting of taxpayers in electronic format.

The main source of such data is the SAF-T UA file. It, as indicated, contains all key information about business operations; accounting; assets; tax liabilities; other primary indicators of the taxpayer’s activity.

“Who should submit the SAF-T UA file? Large taxpayers exclusively if they receive a request from the tax office during a documentary audit and in accordance with the requirements of the law,” the tax service reported.

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