E-audit launched in 2026: how tax inspectors will check large businesses online

E-audit launched in 2026: how tax inspectors will check large businesses online

According to ХВИЛЯ: From January 1, 2026, a system of electronic audit (E-audit) was introduced in Ukraine for large taxpayers, which allows inspections to be conducted without the visits of inspectors. This innovation aims to simplify control procedures and improve the efficiency of tax administration. Large taxpayers will be the first to experience the new features of the system.

Essentials of the New System

The foundation of the new system is the SAF-T UA file (Standard Audit File for Tax), which contains important information about business operations, accounting, company assets, and tax liabilities. This data format provides tax inspectors with necessary information in a convenient format for analysis, significantly simplifying the inspection process.

Before its launch, the system underwent extensive testing in collaboration with the EU4PFM project, during which over 900 test files were processed. This allowed for the identification and rectification of potential defects, enhancing the reliability and efficiency of the system's operation. It is important to note that SAF-T is used in many European countries, including Portugal, Poland, Norway, and Lithuania, indicating its international relevance and compliance with modern standards.

"The new system will ensure minimal interference and maximum accountability"

Lesya Karnaugh, Acting Head of the State Tax Service

She noted that the focus of control will primarily be on high-risk operations, and the system complies with EU and OECD standards. This innovation is expected to be an important step in reforming Ukraine's tax system, promoting transparency and increasing trust between business and government.

The introduction of electronic audit in Ukraine is a significant step towards modernizing the tax system in accordance with international standards. The system will reduce administrative barriers for businesses and also decrease the likelihood of corrupt practices in tax control. In the context of Ukraine's European integration, the implementation of such technologies can enhance the country's competitiveness and improve the investment climate.