Analysis of the implementation of E-Audit (SAF-T) and «E-Excise» as tools for the digital transformation of tax administration within the framework of Ukraine's National Revenue Strategy

Abstract

The article provides a comprehensive analysis of the key tools for the digital transformation of tax administration in Ukraine, as defined by the National Revenue Strategy (NRS). It has been proven that two priority reforms - the introduction of electronic auditing (E-Audit) based on the SAF-T standard and the launch of the «E-Excise» electronic traceability system - are not just technical updates, but a fundamental change in the philosophy of tax control. This change is dictated by the need to ensure fiscal stability in the context of martial law and European integration. The mechanism of the SAF-T standard is analysed, which, through a standardised XML file, provides tax authorities with full access to taxpayer records, ensuring a transition from repressive audits to automated risk management. The architecture of the «E-Excise» system, which replaces paper stamps with Track&Trace technology using DataMatrix codes, combining state control with public monitoring through the Diіa app, is examined in detail. It is concluded that the introduction of these tools is aimed at minimising the human factor and de-shadowing the economy. At the same time, attention is drawn to the challenges of implementation, in particular the high technical complexity for businesses and the expected resistance from beneficiaries of shadow schemes.