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

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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

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Liburkina L. M.

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International Standardization of Digital Accounting Data in Accounting and Auditing Systems: Implementation of SAF-T UA in Ukraine
Sokolenko L. F., Prorokova S. Y.

Sokolenko, Liudmyla F., and Prorokova, Suzanna Yu. (2026) “International Standardization of Digital Accounting Data in Accounting and Auditing Systems: Implementation of SAF-T UA in Ukraine.” Business Inform 9:739–739.

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.6:004.9:336.2

Abstract:
The study bridges the gap between viewing SAF-T UA as a technical data-submission format and understanding it as an element of a digital accounting and control ecosystem. The aim is to substantiate the role of SAF-T in the international architecture of standardized accounting data exchange, identify the specific features of SAF-T UA implementation in Ukraine, and develop an approach to assessing enterprise digital maturity. The research employs comparative analysis, system approach, institutional and structural-functional analysis, synthesis, and logical generalization. The evidence base comprises OECD documents, Ukrainian regulations, official materials of the State Tax Service of Ukraine, and peer-reviewed studies. The findings show that SAF-T UA effectiveness depends not only on the technical validity of an XML file but also on ERP integration, the quality of master and transactional data, electronic document management, internal control, and personnel digital competencies. The international development of digital tax administration strengthens the role of full-population data analytics and risk-oriented control. The scientific novelty is the proposed SAF-T Ecosystem Maturity Model (SEMM), which structures the development of the accounting and audit ecosystem into five levels: accounting automation, data standardization, system integration, continuous control, and predictive audit. An enterprise readiness matrix for SAF-T UA is developed, combining technological, information, control, and human-capital components. The relationship between standardized data quality and financial and information risks is substantiated. The practical value lies in using SEMM and the readiness matrix to diagnose bottlenecks, plan SAF-T UA implementation, and develop risk-oriented e-audit. The main limitation is the conceptual nature of the model and the absence of empirical validation using enterprise-level microdata, which defines a direction for further research.

Keywords: SAF-T UA; accounting data standardization; e-audit; accounting; digital transformation; tax control; digital maturity; financial risks.

Fig.: 2. Tabl.: 2. Bibl.: 15.

Sokolenko Liudmyla F. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Economics, Finance, and Accounting, European University (16-V Akademіka Vernadskoho Blvd., Kyiv, 03115, Ukraine)
Email: [email protected]
Prorokova Suzanna Yu. – Student, National University of Defenсe of Ukraine (28 Povitroflotskyi Ave., Kyiv, 03049, Ukraine)
Email: [email protected]

List of references in article

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