Issue: № 10, 2024
Doi: https://doi.org/10.37634/efp.2024.10.15
The paper is devoted to the study of the essence and ways of implementing the SAF-T UA standard in Ukraine with the aim of ensuring integration into the European space and ensuring compliance with International Financial Reporting Standards and EU Directives. SAF-T is one of the electronic reporting standards, which is already used in EU countries to exchange information with tax authorities and auditors. The structure of the standard has been revealed, an analysis of the state and processes of the implementation of the SAF-T standard in the territory of the European Union states, which have adopted or adapted the SAF-T standard as part of their tax legislation, has been carried out. Each country may have its own specific requirements or variations of the SAF-T file based on OECD recommendations. An algorithm of actions regarding the implementation of the SAF-T UA standard by economic entities in Ukraine is proposed, with the definition of specific steps: needs analysis, software selection, software configuration, support and updates. It requires a solution to the issue of SAF-T UA implementation in Ukraine to carry out an electronic audit of reporting, taking into account the government's concept of implementing an electronic audit (e-audit) for taxpayers. The introduction of the SAF-T UA standard in Ukraine allows for effective electronic exchange of information between taxpayers and tax authorities. Advantages of SAF-T UA implementation in Ukraine: simplification and improvement of electronic audit efficiency; ensuring transparency: tax authorities will have access to detailed information about the activities of taxpayers; reducing the risk of errors: automated data analysis reduces the risk of errors related to the human factor; optimization of administrative costs: taxpayers will not need to print and submit paper documents; improving the quality of tax supervision.
Keywords : electronic reporting, digital technologies, SAF-T UA, electronic reporting format
References:
1. SAF-T UA. Structure. Technical description. Features. URL: https://tax.gov.ua/data/files/267113.pdf (in Ukrainian).
2. The Standard Audit File for Taxation (SAF-T). Banana Accounting Software. Switzerland Banana Accounting Software. URL: https://www.banana.ch/en/node/11463
3. What Is SAF-T and Where Is It Used in Europe? TIE Kinetix is now SPS Commerce. URL: https://tiekinetix.com/en/blog/what-saf-t-and-where-it-used-europe
4. What is the SAF-T system? EDICOM Global. URL: https://edicomgroup.com/learning-center/what-is-electronic-tax-declaration/what-is-saft-system
5. The Ministry of Finance presents the concept of e-audit for taxpayers. Ministry of Finance of Ukraine. URL: https://mof.gov.ua/uk/news/minfin_prezentuie_kontseptsiiu_e-auditu_dlia_platnikiv_podatkiv-2570 (in Ukrainian).