EBA discussed the introduction of e-audit with the State Tax Service

25/ 09/ 2025

Listen to online Stop   On 23 September, a meeting took place between representatives of the European Business Association and the Department of Tax Audit of the State Tax Service of Ukraine on the topic of “Introduction of E-Audit”. The event was held online and brought together the business community to discuss key aspects of the forthcoming transition to electronic audits. During the discussion, the parties considered the following issues: withdrawal of draft laws No. 6255 and No. 6256 and the next steps for the implementation of e-audit; whether companies should already start preparing SAF-T files and how exactly to do so; timing and prerequisites for the application of penalties; use of SAF-T in VAT refund processes and during other inspections; the readiness of the State Tax Service to launch e-audit in 2026; potential risks associated with poor preparation of SAF-T and ways to minimise them. The State Tax Service invited businesses to join the testing of the new e-audit system. Both large taxpayers and small businesses may take part in the process. The necessary information for communication with the tax authorities is already available in the “electronic taxpayer’s cabinet”. This approach will make it possible to test the system under different conditions and with companies of various sizes. The tax authorities emphasised that the introduction of e-audit is an important step towards greater transparency, efficiency, and simplification of tax administration. By participating in the testing, companies will not only be able to familiarise themselves with the new tool in advance but also contribute to improving its functionality before its full-scale launch. The State Tax Service also stressed that it remains open to questions and feedback from companies during the pilot stage. Businesses are encouraged to submit their queries, share practical experience, and provide suggestions to make the e-audit system as convenient and effective as possible for all categories of taxpayers. The European Business Association continues to serve as a platform for professional communication between business and the state, promoting the introduction of innovative solutions in the field of tax regulation and the creation of a transparent business environment in Ukraine. A recording of the meeting is available via the link.

On 23 September, a meeting took place between representatives of the European Business Association and the Department of Tax Audit of the State Tax Service of Ukraine on the topic of “Introduction of E-Audit”. The event was held online and brought together the business community to discuss key aspects of the forthcoming transition to electronic audits.

During the discussion, the parties considered the following issues:

• withdrawal of draft laws No. 6255 and No. 6256 and the next steps for the implementation of e-audit;
• whether companies should already start preparing SAF-T files and how exactly to do so;
• timing and prerequisites for the application of penalties;
• use of SAF-T in VAT refund processes and during other inspections;
• the readiness of the State Tax Service to launch e-audit in 2026;
• potential risks associated with poor preparation of SAF-T and ways to minimise them.

The State Tax Service invited businesses to join the testing of the new e-audit system. Both large taxpayers and small businesses may take part in the process. The necessary information for communication with the tax authorities is already available in the “electronic taxpayer’s cabinet”. This approach will make it possible to test the system under different conditions and with companies of various sizes.

The tax authorities emphasised that the introduction of e-audit is an important step towards greater transparency, efficiency, and simplification of tax administration. By participating in the testing, companies will not only be able to familiarise themselves with the new tool in advance but also contribute to improving its functionality before its full-scale launch.

The State Tax Service also stressed that it remains open to questions and feedback from companies during the pilot stage. Businesses are encouraged to submit their queries, share practical experience, and provide suggestions to make the e-audit system as convenient and effective as possible for all categories of taxpayers.

The European Business Association continues to serve as a platform for professional communication between business and the state, promoting the introduction of innovative solutions in the field of tax regulation and the creation of a transparent business environment in Ukraine.

A recording of the meeting is available via the link.