SAF-T, or Standard Audit File – Tax, is an international standard for the electronic exchange of reliable accounting data. This standard is created to facilitate the process of submitting accounting information by companies upon the request of government authorities and auditors.
SAF-T UA: Ukrainian Version
Standard Audit File – Tax UA is the Ukrainian version of the standard audit file, representing an electronic file of standardized structure. Its main function is to collect data from various accounting systems regarding assets, capital, liabilities, and the financial-economic condition of the enterprise.
SAF-T UA was developed in accordance with the OECD recommendations for the standard audit file.
Applications of SAF-T UA
Standard Audit File – Tax UA includes data from various components of typical accounting systems of business entities:
- General ledger: Accounting registers.
- Settlements with customers: Directory of customer-buyers, information about sales and payments.
- Settlements with suppliers: Directory of supplier-contractors, information about purchases and payments.
- Non-current assets: Directory of fixed and intangible assets, depreciation, and revaluation.
- Inventory: Directory of inventory/products and movement of inventory/products.
Features of SAF-T UA
It is important to note that Standard Audit File – Tax UA does not cover taxes related to payroll, except for summarized data that can be provided in SAF-T UA.
Technical Details and Resources
SAF-T UA is created in XML format based on the approved tax control body’s XSD schema. For more detailed information and technical description, it is recommended to visit the official website.
SAF-T UA is an essential tool for enterprises aimed at facilitating the exchange of accounting information with government authorities and auditors.
A presentation of the technical description of the standard audit file Standard Audit File – Tax UA for developers and providers of ERP systems and accounting software can be found on the official website of the State Tax Service of Ukraine at: link.
Additional information and technical description of SAF-T UA are available here.
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