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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Ukraine — STS, SAF-T UA and VAT invoicing

Ukraine has structured its digital tax control around two blocks: the electronic VAT invoice registered in the ERPN (unified registry) since 2015, and the SAF-T UA — Standard Audit File for Tax adapted from the OECD model — mandatory since 1 January 2025 for large taxpayers.

Regulatory timeline

  • 28 December 2014 — Law 71-VIII. Major tax reform: introduces mandatory registration of VAT invoices in the ERPN (Єдиний реєстр податкових накладних).
  • 5 October 2017 — Law 2155-VIII. Governs trust services and qualified electronic signature (KEP), basis for eIDAS alignment.
  • 16 January 2020 — Law 466-IX. Introduces the concept of SAF-T UA in the Tax Code, to be supplied on demand by the tax auditor for large taxpayers.
  • 15 September 2020 — MinFin Order 561. Defines the SAF-T UA technical schema, initial version 2.0 adapted from OECD SAF-T 2.0 (master files, general ledger entries, source documents).
  • 1 January 2023 — SAF-T UA pilot phase. First voluntary tests with a panel of large taxpayers selected by the STS.
  • 1 January 2025 — SAF-T UA mandatory for large taxpayers. All large taxpayers (PSO) must be able to produce a SAF-T UA v2.0 on demand, with a 10-working-day deadline.
  • 27 November 2024 — Revised STS Order. Updates the SAF-T UA structure to integrate the 2024 Tax Code amendments (VAT specific to war zones, exemptions).
  • 1 January 2027 — Planned SAF-T UA generalisation. Extension to other VAT taxpayers in two waves 2027 and 2028.

Technical schema

The SAF-T UA v2.0 follows the OECD SAF-T 2.0 structure (Header, MasterFiles, GeneralLedgerEntries, SourceDocuments) with Ukrainian adaptations:

  • Header.AuditFileCountry: UA. DefaultCurrencyCode: UAH (hryvnia).
  • Company.TaxRegistrationNumber: IPN number (Індивідуальний податковий номер) for VAT, 12 digits.
  • MasterFiles.Products: UKTZED (Українська класифікація товарів зовнішньоекономічної діяльності) codes for goods, KVED codes for services.
  • SourceDocuments.SalesInvoices: VAT invoices and credit notes with reference to the ERPN identifier (national registry).
  • SourceDocuments.MovementOfGoods: stock movements, required for VAT traceability.
  • KEP UA: external ASiC or CAdES signature covering the SAF-T XML before transmission.

Minimal structure of a SAF-T UA v2.0:

xmlsaft-ua-2.0.xml
<?xml version="1.0" encoding="UTF-8"?>
<AuditFile xmlns="urn:OECD:StandardAuditFile-Tax:UA_2.0">
  <Header>
    <AuditFileVersion>2.0</AuditFileVersion>
    <AuditFileCountry>UA</AuditFileCountry>
    <AuditFileDateCreated>2026-05-16</AuditFileDateCreated>
    <SoftwareCompanyName>Ediverse</SoftwareCompanyName>
    <SoftwareID>ediverse-saft-ua</SoftwareID>
    <SoftwareVersion>1.0</SoftwareVersion>
    <Company>
      <RegistrationNumber>12345678</RegistrationNumber>
      <Name>Ediverse Demo Ukraine LLC</Name>
      <Address>
        <StreetName>вул. Хрещатик</StreetName>
        <Number>22</Number>
        <City>Київ</City>
        <PostalCode>01001</PostalCode>
        <Country>UA</Country>
      </Address>
      <TaxRegistrationNumber>123456789012</TaxRegistrationNumber>
    </Company>
    <DefaultCurrencyCode>UAH</DefaultCurrencyCode>
    <SelectionCriteria>
      <PeriodStart>2026-04-01</PeriodStart>
      <PeriodEnd>2026-04-30</PeriodEnd>
    </SelectionCriteria>
    <TaxAccountingBasis>F</TaxAccountingBasis>
  </Header>
  <MasterFiles>
    <GeneralLedgerAccounts>...</GeneralLedgerAccounts>
    <Customers>...</Customers>
    <Suppliers>...</Suppliers>
    <Products>...</Products>
  </MasterFiles>
  <GeneralLedgerEntries>...</GeneralLedgerEntries>
  <SourceDocuments>
    <SalesInvoices>
      <Invoice>
        <InvoiceNo>UA-2026-00000142</InvoiceNo>
        <InvoiceDate>2026-04-15</InvoiceDate>
        <CustomerID>CUST-001</CustomerID>
        <DocumentTotals>
          <TaxPayable>10000.00</TaxPayable>
          <NetTotal>50000.00</NetTotal>
          <GrossTotal>60000.00</GrossTotal>
        </DocumentTotals>
      </Invoice>
    </SalesInvoices>
  </SourceDocuments>
</AuditFile>

Submission flow

SAF-T UA is not submitted periodically: it is produced on demand by the tax auditor, within a 10-working-day deadline. The taxpayer must be able to generate the file over the requested period (typically a quarter or a fiscal year), sign it with KEP and submit via the STS electronic cabinet.

textsaft-ua-flow.txt
┌──────────────┐   ┌────────────────────┐   ┌──────────────┐
│ Taxpayer     │──>│ STS electronic     │──>│ STS          │
│ (ERP, SAF-T) │   │ cabinet            │   │ (validation, │
│ + KEP UA     │   │ (cabinet.tax.gov.ua│   │  archival)   │
└──────────────┘   └─────────┬──────────┘   └──────────────┘
                             │
                             ▼
                  ┌──────────────────────┐
                  │ Electronic           │ ← SAF-T request
                  │ notification         │   from the tax
                  │ + 10-day deadline    │   auditor
                  └──────────────────────┘

For the electronic VAT invoice (distinct from SAF-T), registration in the ERPN is real-time via the electronic cabinet. The issued invoice must be registered within 15 calendar days; past this deadline, penalties apply (10 % to 50 % of the VAT amount depending on the delay).

Validation

  • STS — SAF-T UA: tax.gov.ua/saf-t-ua — official XSDs, mapping guides, annotated examples.
  • Taxpayer electronic cabinet: cabinet.tax.gov.ua — SAF-T and VAT invoice submission portal, KEP access required.
  • Diia hub: diia.gov.ua — unified administrative services, KEP issuance via Diia Signature.
  • ERPN: Єдиний реєстр податкових накладних — real-time registration of VAT invoices, integrated into the electronic cabinet.

Common pitfalls

  1. UKTZED and KVED codes — product granularity. SAF-T UA requires UKTZED codes (10 digits for goods, based on the HS code) at product level, and KVED codes for services. Many Western ERPs only carry generic 6-digit HS codes; the extension to 10-digit UKTZED is a non-trivial mapping effort.
  2. KEP UA and authorised CA certificates. The KEP must be issued by a qualified trust service provider listed in the Ministry of Digital Development register. A European eIDAS certificate, even qualified, is not recognised for signing a SAF-T UA.
  3. Strict 10-day deadline. Once the STS request is received, the 10-working-day deadline is strict. Preparing in advance a SAF-T generation pipeline tested over 1-2 representative quarters avoids last-minute panic. The STS does not grant extensions for "data not ready" reasons.
  4. ERPN registration within 15 days. An issued invoice not registered in time triggers cumulative penalties that appear in the SAF-T UA of the relevant quarter. ERPN ↔ SAF-T consistency is one of the systematic control points of the tax auditor.
  5. Martial law and temporarily occupied areas effects. Since 2022, derogatory rules apply for taxpayers whose main establishment is in a war zone or temporarily occupied area. SAF-T UA can incorporate special markers for these periods: check STS bulletins for the up-to-date list.