eAudit
Digital Tax Control Platform of the State Tax Service of Ukraine
#Financial Audit Case Study2026
The case shows how AMEDIA builds a tax-control system in which automation has a clear boundary: it structures the data and the repetitive checks, while decisions and professional judgment stay with the auditor.
01 — OVERVIEW
Structured data instead of manual comparison
eAudit is a digital tax audit system that processes structured accounting and tax data, runs automated checks and audit tests, and helps identify risks. Structured SAF-T UA data combined with automated analysis makes tax control more transparent, more consistent and traceable.
Purpose of the product
Standardize routine checks: instead of manually comparing large datasets, the auditor works with a structured set and the results of automated tests.
Professional judgment stays with the auditor
Automation structures repetitive checks. Professional judgment, requests for explanations and decisions remain the auditor's responsibility.
02 — WHO IT'S FOR
Four roles in one audit process
Tax auditors
Work with large datasets, standardized checks, action history and focus on risk areas.
Large taxpayers
Standardized electronic interaction during documentary tax audits through SAF-T UA and the Electronic Cabinet.
Analysts
Data analysis, planning, and development of audit tests, algorithms, and scenarios.
Management and accounting teams
Visibility into control status, audit history and results for further analysis.
03 — THE PROBLEM IT SOLVES
Checking large datasets by hand does not scale
The product addresses three problems with traditional tax control:
Large volumes of data
A tax audit involves handling large volumes of accounting and tax data.
Manual data comparison
Comparing data from different sources takes considerable time and depends on how consistently control procedures are applied.
Process traceability
A thorough analysis depends on maintaining a clear link between data, completed checks, materials and results.
eAudit's task is to move the repetitive part of the audit process into a standardized digital workflow.
04 — SAF-T UA
SAF-T UA — a standardized foundation for digital audit
SAF-T UA is a structured, machine-readable set of accounting and tax data used within defined tax control procedures.
SAF-T UA
A file containing the company's structured accounting data.
eAudit
Processing, automated control procedures, and risk tests.
Auditor
Result analysis and next steps.
A unified data format creates a standardized foundation for further analysis
How SAF-T UA connects to eAudit
SAF-T UA
A structured set of accounting and tax data.
Automated analysis
Checks, tests, analytics and detection of potential discrepancies.
eAudit
Results become visible to the auditor for further professional analysis.
Current status: large taxpayers submit SAF-T UA in cases defined by law during a documentary tax audit — through the private section of the Electronic Cabinet.
05 — SAF-T UA DATA STRUCTURE
One file — a complete picture of a company's accounting records
SAF-T UA contains structured data on a taxpayer's business activity for a set period — from accounting entries and reference data to sales, purchases, payments, inventory and assets.
General ledger and accounting entries
Postings, accounts, amounts and related transactions
Sales and purchases
Data on business transactions, goods, works and services
Payments and settlements
Information on payments made and mutual settlements
Inventory
Balances, movement and value indicators of inventory items
Non-current assets
Information on assets and transactions involving them
Reference and source data
Counterparties, item catalog, accounts and related documents
Hundreds of millions of records can be contained in the structured data of a single large taxpayer
Manually processing and comparing this volume of information in spreadsheet tools does not scale.
eAudit turns a large volume of accounting data into a structured foundation for automated checks, audit tests and further analysis.
06 — HOW THE PRODUCT WORKS
Core Business Process
Initiating the Audit
Once a documentary audit is initiated, eAudit generates a taxpayer profile containing the available tax and analytical information used throughout the subsequent audit process.
Taxpayer's Electronic File
Data, materials, and results accumulated during the audit are stored in the taxpayer's electronic file.
Requesting and Receiving SAF-T UA
As part of the documentary audit, a request for SAF-T UA is generated. The taxpayer submits structured accounting and tax data electronically through the Electronic Cabinet.
Data Collection and Consolidation
eAudit retrieves the necessary information from integrated STS information systems and other available sources, combining it with SAF-T UA data to build the informational foundation for the audit.
Risk-Based Analysis and Audit Tests
The system applies risk-based algorithms and automated audit tests. SAF-T UA data is analyzed and cross-checked against tax system information to identify potential risks, discrepancies, and transactions that require further review by the auditor.
Auditor's Review
The auditor analyzes the results of the control procedures, investigates identified risks and inconsistencies, and, where needed, reviews additional explanations, documents, and other audit materials.
Generating the Audit Results
Based on the control actions performed and professional analysis, an Act or Certificate is produced.
What the automated checks cover
Structure and completeness — whether the data matches the expected structure and is complete
Logical consistency — detecting internal inconsistencies in structured accounting data
Analytical and audit tests — assessing the accuracy and completeness of transaction records
Potential risk detection — results that require additional analysis become visible
Tests and algorithms can be created and edited without involving a developer
07 — KEY FUNCTIONALITY
Key Functionality
eAudit supports the auditor's full working cycle with audit data and materials.
Unified Audit Context
Generates a taxpayer profile and accumulates audit data, materials, and results in the taxpayer's electronic file.
Data from Multiple Sources
Retrieves tax and analytical information from integrated STS systems and combines it with other available data.
SAF-T UA Processing
Accepts structured SAF-T UA data and validates its structure, completeness, and logical consistency.
Risk-Based Analysis
Applies algorithms and audit tests, cross-checks data, and helps identify potential risks and discrepancies.
Support for the Auditor's Work
Enables the auditor to review audit results and process risky transactions, explanations, and supporting materials.
Audit Test Management
Allows maintaining and updating sets of tests, algorithms, and scenarios in line with control methodology.
Document Generation
Supports the preparation of documents throughout the audit and the generation of its final outcome — an Act or Certificate.
Process Traceability
Retains a history of key actions, control procedures, and results, ensuring the audit process is fully traceable.
Process Principle
Automation does not replace the auditor: it structures repetitive checks and helps shift attention to interpreting results and investigating further.
08 — STATISTICS AND SCALE
From experiment to practical use
900+SAF-T UA files received during the experiment41large taxpayers in testing, July 2025200 GBtested SAF-T UA file size14SAF-T UA files processed in Q1 2026 during documentary tax audits01.01.2026official launch of eAudit in UkraineKey milestones
2025 — large-scale testing: 41 large taxpayers in July, over 900 files across the experiment
01.01.2026 — official launch: eAudit started operating in Ukraine
Q1 2026 — practical use: 14 files processed during documentary tax audits
09 — TRANSPARENCY IN THE PROCESS
Control actions, results and documents remain traceable
Traceability rests on four mechanisms:
Audit action log
User actions are recorded throughout the audit process.
Audit history
Previous audits, materials and results can be reviewed.
Automated document preparation
Documents, decisions and calculations are generated automatically from the data.
Control at every stage
Authentication and notification logs, together with reports and checklists, complete the control picture.
10 — PRODUCT ADVANTAGES
Consistent control with less manual routine
Greater transparency
The process and user actions remain traceable.
More consistent control
Standardized tests support a consistent approach to repetitive checks.
Flexible test management
A low-code builder allows auditors to independently create and update tests, increasing the speed and control of audits.
Less manual routine
Automation reduces repetitive work and frees time for analysis.
More objective analysis
Structured data and standardized procedures support a consistent approach to assessment.
Document standardization
Flexible templates and a built-in editor allow for the quick creation of documents and working with them in a single environment, ensuring order and efficiency.
What changes for each side
For the State Tax Service
Faster access to structured data, standardized checks, risk-oriented analysis and a transparent action history.
For business
Standardized electronic interaction, less fragmented data exchange and clearer process traceability.
11 — TECHNOLOGY FOUNDATION
Implementation technologies
Backend
Nest.js.
Frontend
Angular.
Database
Oracle.
Infrastructure
Docker.
Queues / async
RabbitMQ.
Cache
Redis.
12 — PROVEN RESULT
From testing to real-world use
eAudit has moved from the testing stage to practical use and is now integrated into documentary tax audit processes: in Q1 2026, the system processed 14 SAF-T UA files received during audits, and automated tests identify potential risks and discrepancies for the auditor's further analysis.
The strategic impact: standardized digital interaction between business and the tax authority, risk-oriented control, and more efficient use of the auditor's time — automating repetitive checks frees up more room for professional interpretation.
