SMART SAF-T for Ukraine

SMART SAF-T for Ukraine is a solution for automating tax reporting under the SAF-T UA standard. It integrates with Business Central and the SMART Accounting for Ukraine app, simplifying data collection, validation, processing, and export while minimizing the risk of errors. Automated compliance checks ensure correct reporting, reduce costs, and improve the efficiency of accounting and financial processes. The solution was developed taking into account international experience and local regulatory requirements for SAF-T UA implementation, including the electronic audit concept approved by the Ministry of Finance in 2022, the Ministry of Finance order on the procedure for submitting documents in electronic format to large taxpayers, and the order on the standard electronic document flow for reporting.

The key functional advantages of SMART SAF-T for Ukraine are:

1. Compliance with tax authority requirements: the solution fully complies with the system requirements for submitting reports through the Taxpayer Electronic Cabinet and the XSD schema published on the State Tax Service (DPS) website, ensuring the format is up to date for Ukrainian enterprises.
2. Single database for all processes: all data is stored and processed in a single Business Central system, so there is no need to transfer or integrate data from one platform to another. When all processes — from source documents to reporting — are automated within a single system, it reduces the risk of errors that often occur with manual transfers or data integration between different platforms.
3. Automated data validation and population: the solution validates every field in the SAF-T UA file against requirements. If, for example, the number of characters in certain fields exceeds the limit or a field is missing, the system will account for this and warn the user, allowing corrections. Thus, validation algorithms ensure full compliance with reporting requirements.
4. File storage and analysis: generated SAF-T UA files are stored in the system, allowing users to return to them at any time for review, correction, or analysis. This capability is useful for tracking changes and comparing data across different periods.
5. Automated pre-export checks: the solution has built-in checks at every stage of working with data: from creating master record cards to XML export. For example, if a customer's registration number was not specified during data entry, the system will warn about this, allowing the user to correct the error before exporting the report. On preview pages, features such as filtering, sorting, and pivot table mode are available. Preview tables can also be exported to Excel, adjusted as needed, and uploaded back into the system.
6. Flexible data export: the solution allows exporting individual sections or tables on demand. For example, only inventory information or counterparty data for a specific period. This functionality enables the enterprise to respond promptly to specific requests from the tax inspectorate. The system also supports exporting the required XML files to an archive without previewing, or with populating preview tables for review and editing. Exporting the XML file without preview is suitable for companies with large data volumes. In this mode, the system performs all checks but does not store additional tables in the database, which is very convenient from an optimization perspective.
7. Compliance control: after completing the check, the system will not allow exporting a file with identified discrepancies, additionally preventing submission of incorrect reports.
8. File monitoring: the system tracks all actions related to the file: logs, checks, and changes made by users. This provides the ability to understand who made changes and when, ensuring transparency and control at every stage.

An additional advantage of the solution is easy integration with other Microsoft technologies, allowing you to manage key business processes from a single platform, scale development strategies, and minimize technical difficulties and financial costs.

The SAF-T UA file contains the following mandatory elements:

1. Header — a key part without which the file cannot be exported. The header contains important information such as the company name, EDRPOU code, contact details, email address, and file version.
2. Master Files — the foundation on which all reporting is built. These include accounting policies, counterparty directories, inventory and trial balances, etc. These directories ensure data structuring and correctness. When submitting a file for a specific period, it is important to export only the master data that is used in accounting entries. When exporting a customer balance, you need to obtain the trial balance showing the opening balance, period turnover, and closing balance. The customer directory should include only those counterparties with whom transactions were conducted or who have balances for the reporting period. SAF-T UA provides 15 types of master files, each containing a defined list of fields required for completion. For example, some directories may have only 2–3 mandatory fields, while others contain up to 10. Therefore, it is important that the automation solution controls all validations at the system level, since data that does not meet requirements may lead to the file being rejected by the DPS. The system should provide automated field completion control, which significantly simplifies reporting preparation.
3. General Ledger Entries — one of the main sections of the SAF-T file, covering all financial transactions of the enterprise. When forming this section, it is important to consider document identification, since each transaction and document references specific identifiers such as buyer, supplier, or address, making it impossible to display unrelated data. Automation can significantly simplify the accountant's work, as specialized systems can independently extract data from accounting records and documents, avoiding manual entry and, consequently, human factor errors. It is important that the solution ensures data validation, checks identifier compliance, and guarantees that all transactions and documents have correct references. The automated approach facilitates reporting submission and improves the overall accuracy of data in the SAF-T UA file. This way, enterprises can be confident in the correctness of their financial reports and reduce the risk of problems during tax authority audits.
4. Source Documents — this section contains information about primary documents. It is important to export only the specified document types for the reporting period, allowing focus on the most important information. The procedure for submitting these documents must be clearly regulated, as incorrect submission can lead to negative consequences for the enterprise. Therefore, companies should consider solutions that simplify this process through automation. The system should automatically determine the required documents and ensure their correct processing. Having such functionality helps the enterprise comply with tax requirements with minimal time and resource expenditure.

Useful Links

Regulatory and Legal Acts Notifications from the DPS DPS Presentation File XSD Schema DPS Clarifications. Questions and Answers