Astarta is among the first large taxpayers in Ukraine, which has started implementing the electronic audit procedure (e-audit) as part of a pilot project with the State Tax Service of Ukraine.

Cooperation on this topic began at the end of 2022 and will continue until the goals of the Memorandum of Understanding, which the parties extended in April 2024, are achieved. In particular, it is expected that the joint work will help improve the system of cooperation and information exchange between taxpayers and public authorities, allow for the introduction of the latest digital technology processes, and, as a result, to lead to a qualitatively new level of tax control system when servicing large taxpayers. 

-Astarta is one of the largest taxpayers in the Ukrainian agricultural sector with extensive experience in digitalising various business processes, so our active participation in the pilot of the State Tax Service of Ukraine is quite logical. By implementing the e-audit procedure at our company, we identify any shortcomings or issues that require additional comments and clarifications and provide feedback to the tax authorities. By being the first to go through this rather complicated process, we will not only make it much easier for other companies but also contribute to the creation of a new tax culture in Ukraine, when a business operates honestly, openly, transparently and responsibly, and the state cooperates with business based on trust, respect and partnership,’ says Ms Liliia Lymanska, Astarta’s CFO.

Subject to the adoption of relevant amendments to the tax legislation, starting from 1 January 2025, the e-audit procedure will become a mandatory part of the tax documentary audit for large taxpayers and will be based on the information submitted by companies in the form of a standard audit file (SAF-T UA).

For reference

SAF-T UA is a standardised format for taxpayers to provide accounting and financial information in an electronic form to the tax authorities. It contains reliable data exported from the original accounting system on the availability and status of assets, equity, and liabilities, as well as changes in the taxpayer’s financial and business status for a certain period. Such a file is intended for tax control via specialised software.