Some countries, such as Romania, Portugal, Poland and others, already use the Standard Audit File (SAF-T). From 2023, Ukraine will also use this system for electronic invoicing. The format is based on an XML file.
The following application data will apply from 2023:
- From 01.01.2023: large taxpayers (on request control under time of event).
- From 01.01.2025: large taxpayers (obligatory filing of documents)
- From 01.01.2027: all taxpayers (obligatory file submission)