Electronic audit for large taxpayers in Ukraine since January 1, 2023
Electronic audit for large taxpayers in Ukraine since January 1, 2023
E-audit allows to perform tax audits without physical interaction between the tax inspector and the company.
The e-audit tool is used in different countries of the world and proves its effectiveness more and more every year. The mechanism itself is based on information received from taxpayers as a standard audit file (SAF-T) developed by the Organization for Economic Co-operation and Development (OECD).
Thus, since early 2023, it has been mandatory for large taxpayers to submit, at the request of the supervisory authority, a standard audit file (SAF-T UA) and its analysis using special software.
Subject to the adoption of relevant amendments to the tax legislation of Ukraine, the mandatory submission of SAF-T UA for all large taxpayers is provided from January 1, 2025.
What are e-audit benefits:
- Improves risk-oriented approaches at the pre-audit stage and at the audit stage;
- Increases the speed and efficiency of audit results;
- Reduces the number of tax offenses and litigation;
- Reduces personal contacts between the taxpayer and the controlling agency, which will reduce the impact of the "human factor", etc.
And whom do you trust to perform e-audit of your company?
BDO in Ukraine provides digital services and solutions under the brand of BDO Digital. BDO Digital offers reliable set of effective solutions designed to support digital business transformation, optimization and scaling in today's environment.
At BDO Digital we advise and support clients on their digital transformation journey all the way through, so that they can rethink the way they do business, and then bring all the changes into the new reality and business environment, maximising value with minimal disruption to existing infrastructure.