As of January 1, 2026, Ukraine has officially launched the electronic audit system — a digital tax control tool developed in line with EU and OECD standards. The key concept of E-Audit is reduced manual intervention, enhanced analytics, and a strong focus on risk-based control.
The new system ensures minimal interference in taxpayers’ activities while increasing accountability, enabling fast and objective tax control. E-Audit primarily targets high-risk transactions, replacing extensive documentation with a single standardized electronic file — SAF-T UA.
What E-Audit Provides
The electronic audit system enables:
- Automated verification of the structure, logical consistency, and completeness of taxpayers’ accounting data;
- Application of analytical and audit tests to assess data accuracy and completeness of business transactions;
- Identification of potential risks and inconsistencies requiring additional analysis;
- Generation of analytical conclusions to support management decisions.
E-Audit is carried out through automated analysis of structured accounting and tax data in electronic format.
SAF-T UA File
The main source of data for E-Audit is the SAF-T UA file, which contains key information on:
- Business transactions;
- Accounting records;
- Assets;
- Tax liabilities;
- Other primary operational indicators of the taxpayer.
Who Must Submit SAF-T UA
The SAF-T UA file is submitted by large taxpayers only upon receipt of an official request from the State Tax Service during a documentary tax audit and in accordance with applicable legislation.
System Implementation and Testing
The implementation of E-Audit is a large-scale project supported by international partners, including the EU4PFM program. The system complies with international standards and best EU and OECD practices and has long been used in European countries.
Prior to full-scale deployment, the State Tax Service conducted extensive system testing. As part of the pilot phase, more than 900 standard audit files were received, allowing the authorities to test system performance, improve data processing procedures, and prepare the system for real-world application.
Contact Kreston Ukraine
Contact Kreston Ukraine for tailored consultations and practical solutions for your business. We provide professional support in SAF-T UA implementation and submission, E-Audit readiness, and tax and accounting risk assessment.
Our experts will help you:
- Assess your company’s readiness for E-Audit;
- Prepare and validate the SAF-T UA file;
- Support communication with tax authorities;
- Provide tax and accounting advisory services in compliance with legislation.
