On 25 September 2026 the State Tax Service of Ukraine published a List of common technical errors found by the automated check of SAF-T UA files. It is an xlsx table with two blocks: 116 FE checks (key/keyref identity constraints) and 18 RE checks (logical consistency and data integrity). Large taxpayers should run their file against this list in advance: when the file is requested during a documentary tax audit, it must be provided no later than two working days after the day the request is received (Article 85.2 of the Tax Code of Ukraine).
We check your accounting before the SAF-T UA file is generated
The Key Solutions team, more than 30 people in Kyiv, Lviv and Dnipro, maps your chart of accounts and master data against the State Tax Service list, corrects the data in your accounting database and prepares the file for filing on request.
What the State Tax Service published
The list of common SAF-T UA errors is a practical reference from the State Tax Service for anyone who generates the standard audit file. According to the State Tax Service press release of 25.09.2026, the document was prepared from the results of testing SAF-T UA files and from experience of working with taxpayers. The file is posted on the “Common technical errors in SAF-T UA checks” page of the State Tax Service web portal.
For every check the list gives a code (FE-11 to FE-126 and RE-1 to RE-18), the section of the file, the condition, a description of the deviation and a recommendation. For the balance checks RE-2 to RE-6 there are also explanatory tables with a worked example.
FE and RE: how the two groups of errors differ
An FE error means the file refers to a code that is missing from the relevant master file or from the general ledger journal. An RE error means that data in different sections of the file disagree with each other or with state classifiers. How the checks are split in the version of the list we downloaded on 28.09.2026:
| Group | What it checks | Number of checks | Where most of them are / examples |
|---|---|---|---|
| FE (key / keyref) | every value used in documents and entries must exist in the relevant MasterFiles table (for transaction IDs, TransactionID, in the GeneralLedgerEntries journal) | 116 | inventory movements 15, sales 14, purchases 14, accounting entries 13, other source documents 12, payments 12 |
| RE (logical consistency) | data agree between sections of the file and with classifiers | 18 | account codes (RE-1); balance of the trial balance, inventory, non-current assets and settlements with customers and suppliers (RE-2 to RE-6); VAT payers' tax numbers (RE-7, RE-18); codes for taxes, currencies, countries, units of measure and UKT ZED/DKPP (RE-8, RE-14 to RE-17) |
Example FE-11: every transaction type (TransactionType) in the GeneralLedgerEntries journal must exist in the TransactionFeatures table. Example RE-2: the trial balance must agree with the totals of entries for each account. RE-11 flags a file filed without a request from the tax authority. According to the State Tax Service notice of 03.03.2026, a test file sent before a request receives exactly this notice of non-acceptance for lack of a request, together with information on the technical errors.
How to check a SAF-T UA file before filing: 6 steps
It pays to check the SAF-T UA file before any request arrives: after the request you have two working days for everything. The order we recommend:
- Download the current list of errors from the State Tax Service web portal and record the download date: the list may be updated.
- Check the schema version. The State Tax Service XSD page has the technical description of SAF-T UA v2.0 and sample files, one valid and one with errors.
- Clear the FE errors: every code that documents and entries refer to must be in the master files.
- Clear the RE errors: map the company's chart of accounts to the “Table of accounts” reference (GroupingCategory, GroupingCode, StandardAccountID), reconcile the trial balance with the general ledger journal, and reconcile inventory, fixed assets and settlements with counterparties with the accounting records.
- Send a test file through the Electronic Cabinet. According to the State Tax Service notice of 03.03.2026, a large taxpayer can send the file before a request and receive information on the technical errors found.
- Approve an internal procedure: who receives the request, who generates the file, who signs it with the qualified electronic signature and who tracks the receipt within the two working days.
Who this applies to and what changed in 2026
A large taxpayer must provide SAF-T UA on request during any documentary audit: scheduled or unscheduled, on-site or desk-based (State Tax Service guidance on Article 85.2 of the Tax Code). According to the State Tax Service, the E-audit system has been in commercial operation since 31 December 2025, and in the first quarter of practical use the service received 14 SAF-T UA files in response to requests during documentary audits.
Who counts as a large taxpayer and how to check your status is covered in SAF-T UA: who files the standard audit file and when. For other companies the list is a useful checklist of accounting quality, for example during an audit before a tax inspection.
Frequently asked questions about SAF-T UA errors
What does an FE error in a SAF-T UA file mean?
FE is the group of identity-constraint checks (key/keyref): the file refers to a code that is missing from the relevant master file or from the general ledger journal. The State Tax Service list of 25.09.2026 contains 116 such checks.
What is an RE error in SAF-T UA?
RE checks cover logical consistency and data integrity; the State Tax Service list has 18 of them. They match account codes against the reference table and check that the trial balance, inventory, non-current assets and settlements with customers and suppliers balance. They also check VAT payers' tax numbers and the codes for taxes, currencies, countries, units of measure and the UKT ZED/DKPP classifiers.
Can a SAF-T UA file be tested before the tax authority requests it?
Yes. According to the State Tax Service notice of 3 March 2026, a large taxpayer can send a generated file through the Electronic Cabinet before any request is received. The service replies that the file is not accepted because there is no request, and attaches information on the technical errors it found.
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More: accounting services and accounting restoration.
Sources: State Tax Service press release of 25.09.2026; list of common technical errors in SAF-T UA; State Tax Service notice of 03.03.2026 on file testing; State Tax Service notice of 20.04.2026; Tax Code of Ukraine, Article 85.2. Current as of 28.09.2026.
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