Ukraine: State Tax Service Publishes a List of Typical Technical Errors Arising in the Automated Verification of SAF-T UA Files

KGT Country Update | 2 October 2026 | VAT, e-invoicing and SAF-T monitor

On 25 September 2026, the State Tax Service of Ukraine published, on its SAF-T UA page, a spreadsheet listing the typical technical errors that arise during the automated verification of SAF-T UA files. It follows the practical guidance “SAF-T UA without errors” of 24 June 2026.

This is operational guidance within the existing legal framework. It does not change the filing duty, but a file that fails automated verification is treated as not usable for the e-audit process, so the list defines in practice what a compliant file must look like. Provisional: the contents of the list could not be read in this run.

Background

SAF-T UA is Ukraine’s standard audit file. On the State Tax Service’s SAF-T UA announcements page, the milestones in 2025 and 2026 include the first error-free SAF-T UA file submitted in test mode (24 October 2025), the opportunity for businesses to test SAF-T UA files before tax audits (3 March 2026), procedures for submitting files on request from the tax authority (22 April 2026), 14 files received during documentary inspections (20 April 2026), webinars for large taxpayers in May 2026, and the guidance of 24 June 2026.

The Legislative Change

There is no legislative change. The list operates within the existing framework under which SAF-T UA files are submitted at the request of the tax authority during audits. It is nonetheless relevant in practice because automated verification applies technical rules, and a file with a technical error will be rejected or require resubmission under deadlines running from the tax authority’s request.

Scope

• Document. “Перелік типових технічних помилок, що виникають під час автоматизованої перевірки даних файлу SAF-T UA”, an Excel file of about 59 KB published on the page “Типові технічні помилки під час перевірки SAF-T UA”, issued by the Department of Tax Audit of the State Tax Service.

• Purpose. To let taxpayers identify and correct technical errors before submission.

• Content not confirmed. The page itself gives no check counts, version numbers or error codes. These are inside the spreadsheet, which could not be read in this run. We therefore do not describe individual checks.

Timeline

• 24 June 2026 — guidance “SAF-T UA without errors: practical recommendations for preparing and submitting the file”.

• 25 September 2026 — list of typical technical errors published.

Businesses Affected

Ukrainian taxpayers that may be asked to provide SAF-T UA files in audits, in particular large taxpayers, and the ERP teams and service providers that generate the file. Multinational groups with Ukrainian subsidiaries should include the list in their pre-submission checks.

Required Actions

• Download the list from the State Tax Service page and run your SAF-T UA export against it before any submission or test.

• Map each error to the SAP or ERP data object that causes it, and fix master data at source rather than editing exported files.

• Use the State Tax Service’s test option for large taxpayers where available before an actual audit request.

• Obtain a copy of the spreadsheet for the file; see the source request in our closing note.

Practical Implications

Published error catalogs are useful because they show where the tax authority’s checks are strict. For groups with limited local capacity, the practical value is a ready-made test script for the SAF-T UA extract. Until the list is read in full, no conclusion can be drawn on which checks are most likely to affect SAP-generated files.

Expected Next Steps

The State Tax Service is expected to keep adding guidance and to continue the e-audit rollout. KGT will update this note once the list has been reviewed.

How Can KGT Support You?

KGT delivers SAP-integrated statutory reporting and SAF-T services, including extraction of audit files from SAP. We can test your SAF-T UA extract against published validation lists, correct the source data in SAP and support the response to audit requests.

This country update is provided for general information only and does not constitute tax, legal or professional advice.