SAF-T UA (Standard Audit File – Tax UA) is a digital standard for data exchange, created to simplify and standardize the tax reporting process. Its implementation allows for the automated transmission of accounting data to tax authorities, which contributes to increasing the transparency of financial transactions and is a recommendation of the Organization for Economic Cooperation and Development (OECD).
According to draft law No. 6255 dated November 2, 2021, it is stipulated that from January 1, 2025, SAF-T UA will become regular annual reporting for large taxpayers, and from January 1, 2027 – for all VAT payers.
Mandatory presentation of SAF-T UA by large taxpayers at the request of the tax service during inspections has been introduced since January 1, 2023.
Please note: After receiving a request from the tax authorities, the taxpayer has only 2 days to submit SAF-T UA.
- Header.
- Master files.
- Source documents.
- General ledger entries.
- General ledger. Subsidiary ledgers.
- Settlements with buyers. Master files of counterparties-buyers, sale and payment information.
- Settlements with suppliers. Master files of counterparties-suppliers, purchase and payment information.
- Non-current assets. Master files of property, plant and equipment, and intangible assets, depreciation (amortization) and revaluation.
- Inventories. Inventory/product information and inventory/product movement.
Failure to present, late presentation, incomplete or incorrect SAF-T UA presentation result in the following sanctions:
