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