7 years

The Ministry of Finance of Ukraine announced the beginning of SAF-T UA implementation in 2023. After Romania, Portugal, and Poland Ukraine will be included among the countries using Standard Audit File for Tax(SAF-T).

Timeline of the new SAF-T implementation as follow; 

• From 01.01.2023: Large Taxpayers (on request controlling under the time of the event checks)
• From 01.01.2025: Large Taxpayers (required file submission)
• From 01.01.2027: All Taxpayers (required file submission)
• The VAT returns should be filed online quarterly.