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Large taxpayers will be audited under this system.
Starting today, January 1, 2026, Ukraine has launched the electronic audit system, e-Audit. This is a digital tax control tool, the State Tax Service reported.
The Tax Service emphasized that the new instrument is intended to increase transparency in relations between business and tax authorities.
“Minimum interference and maximum responsibility. Everything is fast and objective. The focus of control is primarily on risky operations. Instead of dozens of documents, there is one standardized electronic file — SAF-T UA,” said Lesia Karnaukh, acting head of the State Tax Service.
What the electronic audit provides for:
- 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 recorded transactions;
- identification of potential risks and discrepancies requiring additional analysis;
- generation of analytical conclusions for management decision-making.
“The system automatically analyzes structured accounting and tax data of taxpayers in electronic format,” the State Tax Service noted.
The main source of such data is the SAF-T UA file, which contains key information on business transactions, accounting records, assets, tax liabilities, and other primary performance indicators of the taxpayer. Large taxpayers are required to submit the SAF-T UA file exclusively upon request from the tax authorities during a documentary audit and in accordance with legal requirements.
