BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

Implementation of Electronic Audits (e-Audit) and Their Features
Sliunina T. L., Pletnova Y. S.

Sliunina, Tetiana L., and Pletnova, Yelyzaveta S. (2025) “Implementation of Electronic Audits (e-Audit) and Their Features.” Business Inform 4:45–45.
https://doi.org/10.32983/2222-4459-2025-4-45-45

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 0

UDC 657.6

Abstract:
In this article, we explore the important process of implementing electronic audits (e-audits) in Ukraine, its essence, main implementation stages, and potential challenges. In the context of the rapid digitalization of the economy and Ukraine’s integration into the global economic space, enhancing the efficiency of public administration, particularly in the field of tax control, it is highly relevant. One of the key tools for achieving this aim is e-audit, which automates the process of auditing financial data of taxpayers. This significantly enhances the transparency of enterprises' financial and economic activities, reduces corruption risks, and improves the interaction between business and government. We focus on the implementation of the SAF-T UA standard (Standard Audit File for Tax purposes), which is an international standard for the exchange of electronic accounting data. In Ukraine, this standard is used to collect and process information about financial and economic transactions of taxpayers. This approach ensures a standardized format for presenting accounting data, enabling controlling authorities to quickly and effectively perform audits by analyzing large volumes of data. Among the main advantages of e-audit, we highlight: improving the accuracy and speed of audits, reducing the number of tax violations and legal disputes, and decreasing corruption risks by minimizing personal contact between taxpayers and control authorities. The transparency of the tax control process and the ability to quickly identify errors encourage taxpayers to more responsibly maintain their records and promptly correct inaccuracies. This significantly improves the overall tax culture in the country. However, despite numerous advantages, the implementation of e-audit is associated with certain challenges. Enterprises need to adapt their accounting systems to the requirements of SAF-T UA, which may require substantial time and financial resources for software upgrades and staff training. An important aspect is ensuring a proper level of cybersecurity and protection of confidential information, as the transfer of large volumes of data in electronic format requires high levels of protection against unauthorized access. We also analyze the international experience of implementing similar systems, particularly in Portugal, Lithuania, Poland, and Hungary. Countries that have successfully implemented SAF-T demonstrate high effectiveness in tax audits due to the use of standardized electronic files that contain detailed information about taxpayers' financial operations. For Ukraine, this experience is valuable as it provides the opportunity to adapt the best practices to national realities and avoid mistakes during implementation. We offer a number of recommendations for the successful implementation of e-audit in Ukraine, including: improving the regulatory framework, providing technical support and training for taxpayers, conducting active information campaigns, and maintaining an ongoing dialogue with business for addressing emerging issues. For further development of e-audit, it is necessary to integrate it with other State electronic systems, enhance cybersecurity, and create conditions for equal opportunities for all categories of taxpayers. The successful implementation of e-audit in Ukraine will not only improve tax control but also strengthen trust between business and government, contribute to the enhancement of the transparency and efficiency of the tax system, which will ultimately have a positive impact on the country’s economic development. The introduction of this tool will not only optimize tax collection processes but also strengthen the fight against tax evasion, which is an important step in ensuring financial stability and the development of Ukraine’s economy.

Keywords: electronic audit, e-audit, digital transformation, tax control, standard audit file, SAF-T UA, taxpayers.

Bibl.: 19.

Sliunina Tetiana L. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Statistics, Accounting and Taxation, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: Tslunina@ karazin.ua
Pletnova Yelyzaveta S. – Student, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

List of references in article

Autoridade Tributaria e Aduaneira. (2024). SAF-T (PT). https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/SAFT_PT/Paginas/news-saf-t-pt.aspx
2024 Corruption Perceptions Index: Corruption is playing a devastating role in the climate crisis. (2025). Transparency International. https://www.transparency.org/en/press/2024-corruption-perceptions-index-corruption-playing-devastating-role-climate-crisis
Deloitte. (2023). SAF-T: The future of tax audits? https://www.deloitte.com/de/de/services/tax/events/future-of-ukraine-doing-business-from-a-tax-and-legal-perspective.html
Derzhavna podatkova sluzhba Ukrainy [State Tax Service of Ukraine]. (n.d.). Natsionalna stratehiia dokhodiv 2024–2030 [National Revenue Strategy 2024–2030]. https://tax.gov.ua/diyalnist-/natsionalna-strategiya-dohodiv
Derzhavna podatkova sluzhba Ukrainy [State Tax Service of Ukraine]. (n.d.). SAF-T UA. https://tax.gov.ua/baneryi/saf-t-ua
European Commission. (2020). Study on e-invoicing and e-reporting to support VAT collection and combat VAT fraud in the EU. https://ec.europa.eu/commission/presscorner/detail/en/ip_22_7514
Handbook on Effective Tax Risk Assessment. (2017). OECD. https://www.oecd.org/tax/beps/country-by-country-reporting-handbook-on-effective-tax-risk-assessment.pdf
IMF. (2022). Fiscal Monitor: Tackling Uncertainty. https://www.imf.org/en/Publications/FM
Jednolity Plik Kontrolny (JPK). (2024). Ministerstwo Finans?w Rzeczypospolitej Polskiej. https://www.podatki.gov.pl/jednolity-plik-kontrolny/
KPMG. (2023). SAF-T around the world. https://kpmg.com/xx/en/home/insights/2023/07/tax-policy-monthly-july-2023-saf-t-around-the-world.html
KPMG v Ukraini [KPMG in Ukraine]. (2023). Zakon № 3219 opublikovano: shcho zminytsia z 1 serpnia 2023 roku (ranishe – Zakonoproiekt № 8401) [Law № 3219 published: What will change from August 1, 2023 (formerly – Draft Law № 8401)]. https://kpmg.com/ua/en/home/media/press-releases/2023/07/zakon-opublikovano-shcho-zminytsya-z-1-serpnya-2023-roku.html
Ministerstvo finansiv Ukrainy [Ministry of Finance of Ukraine]. (2021). Pro zatverdzhennia Poriadku obminu elektronnymy dokumentamy z kontroliuiuchymy orhanamy: nakaz vid 01.06.2021 № 444 [On approval of the Procedure for exchange of electronic documents with controlling bodies: Order dated 01.06.2021 № 444]. https://zakon.rada.gov.ua/laws/show/z1372-21#Text
Nemzeti Ad?- ?s V?mhivatal. (2023). Real-Time Invoice Reporting. https://nav.gov.hu/en/taxation/taxpayer_registration/general-information-for-foreign-citizens-new
NATO CCDCOE. (2022). Tallinn Manual 2.0 on the International Law Applicable to Cyber Operations. https://ccdcoe.org/news/2017/tallinn-manual-2-0-on-the-international-law-applicable-to-cyber-operations-to-be-launched/
OECD. (2019). Tax Administration 2019: Comparative Information on OECD and Other Advanced and Emerging Economies. https://www.oecd.org/content/dam/oecd/en/publications/reports/2019/09/tax-administration-2019_4fb2752f/74d162b6-en.pdf
PwC. (2025). Tax at the table: Navigating complexity and delivering transformation. Global Reframing Tax Survey 2025. https://www.pwc.com/ua/en/survey/2025/tax-2025.html
Debet-Kredyt [Debit-Credit]. (2025, April 14). Zaprovadzhennia elektronnoho audytu: detali vid DPS [Introduction of electronic audit: Details from the STS]. https://news.dtkt.ua/accounting/automation/95214-zaprovadzennia-elektronnogo-auditu-detali-vid-dps
Valstybine mokesciu inspekcija prie Lietuvos Respublikos finansu ministerijos. (2023). i.SAF. https://imas.vmi.lt/isaf/aboutIsaf/
Zakon Ukrainy "Pro osnovni zasady zabezpechennia kiberbezpeky Ukrainy" vid 05.10.2017 r. № 2163-VIII [Law of Ukraine "On the Basic Principles of Cybersecurity of Ukraine" dated 05.10.2017 № 2163-VIII]. (2017). https://zakon.rada.gov.ua/laws/show/2163-19#Text

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster