CONTO. Модуль “Формування SAF-T UA”

SAF-T UA (Standard Audit File – Tax UA) is an electronic data exchange standard developed to simplify and unify tax reporting. It ensures automated transfer of accounting data to tax authorities, improving transparency and accuracy in financial operations.

Mandatory submission of SAF-T UA by large taxpayers (LTs) upon request during an audit came into effect on January 1, 2023. According to Draft Law No. 6255 (dated November 2, 2021), SAF-T UA will become mandatory annual tax reporting for LTs starting in 2025 and for all VAT payers starting in 2027. The draft law also prescribes penalties for non-submission of SAF-T UA.

Taxpayers must submit the SAF-T UA file within 2 days of receiving a request from the tax authorities.

A detailed technical description of SAF-T UA elements (version 2.0) can be found in the “Procedure for Submitting Documents by Large Taxpayers in Electronic Form,” approved by the Order of the Ministry of Finance of Ukraine No. 1393 (dated November 7, 2011, with amendments).

SAF-T UA Data Overview

SAF-T UA includes the following accounting data:

1. General Ledger:
   • Accounting registers.
2. Accounts Receivable:
   • Customer directory.
   • Sales data.
   • Payments.
3. Accounts Payable:
   • Supplier directory.
   • Purchase data.
   • Payments.
4. Fixed Assets:
   • Fixed assets and intangible assets directory.
   • Depreciation and revaluation.
5. Inventory:
   • Inventory/product directory (goods, services).
   • Inventory/product movements (goods, services).

Note: SAF-T UA does not cover payroll-related taxes, except for summarized data that may be included in the file.

Structure of SAF-T UA

SAF-T UA consists of the following sections:

1. Header.
2. Master Files:
   • Accounting Policies.
   • Transaction Features.
   • General Ledger Accounts.
   • Taxonomies (Not Used).
   • Customers.
   • Suppliers.
   • Tax Table.
   • Unit of Measure Table.
   • Analytical Accounts Table.
   • Movement Types Table.
   • Product Directory.
   • Physical Stock.
   • Owners (Founders).
   • Fixed Assets.
   • Tax Differences.
3. General Ledger Entries:
   • Journal Entries.
4. Source Documents:
   • Sales Invoices.
   • Purchase Invoices.
   • Payments.
   • Inventory Movements.
   • Fixed Asset Transactions.
   • Working Documents and Other Primary Documents.

The CONTO. Module “SAF-T UA Generation” offers the following capabilities:

1. Generate reports based on accounting system data in accordance with tax authority documentation (Tax Service Site).
2. Save generated reports in the accounting system database for later review, editing, and supplementation by the user.
3. Validate details that do not meet XSD schema requirements, allowing users to correct and complete the data.
4. Export reports into XML files in compliance with the “Detailed Technical Description of SAF-T UA Elements” for submission via the taxpayer’s portal (Taxpayer’s Cabinet) or, in the future, through M.E.Doc.
5. Verify generated files against the XSD schema (Technical Description).

An affordable solution for users who need a quick start without deep configuration. Suitable for small and medium-sized businesses that require a stable tool without customization and use an unmodified accounting system configuration.

• Supports full generation of SAF-T UA files.
• Closed source code — the module operates in a standard configuration with no modification options.
• Volume limitation: up to 60,000 accounting entries per reporting period.
• Access to functionality is available only with an active subscription of any level.

A flexible and feature-rich solution that can be customized to fit the company’s business processes. An optimal choice for companies that want full control over the module’s logic and the ability to adapt it to their needs.

• Full functionality — access to all product features.
• Open source code — allows configuration changes, algorithm customization, or integration with other systems.
• Volume limitation: up to 3 million accounting entries per reporting period.
• The product operates fully autonomously; however, updates are available only with an active subscription of any level.

A powerful solution for enterprises working with large data volumes. This version is designed for corporations, holdings, high-load systems, and large ERP environments.

• Full functionality — access to all product features.
• Open source code with full configuration flexibility.
• No volume limitations — suitable for processing millions and tens of millions of records.*
• Updates and technical support are provided according to the selected subscription level.

* If significantly larger data volumes need to be processed, a customized enterprise solution can be implemented.

Our clients include Raben, Luxoptica, Zakhidnadraservice Group, Aurora Multimarket, 1+1 Media, Vents, and other notable companies.