Ukraine's Tax Service Targets Nearly 4,600 Businesses for 2026 Inspections.

2026 Tax Inspection Schedule Released

According to Novyny.live: Ukraine's State Tax Service has published its inspection schedule for 2026, identifying nearly 4,600 businesses subject to review. This plan outlines which enterprises will be audited and the specific timeframes during which the tax authority is authorized to conduct these checks. This move is part of ongoing efforts to strengthen fiscal oversight in the country.

The standard period during which the tax service can audit a business is three years, equivalent to 1,095 days. It is important to note that the statute of limitations for inspections was effectively suspended from March 18, 2020, to July 31, 2023. For individual entrepreneurs (FOPs) in groups 1 and 2, an additional inspection moratorium is in effect from December 1, 2023, to December 1, 2024.

Declaration Deadlines and Document Requirements

Individual entrepreneurs must file their annual declarations in January 2026. For FOPs in groups 1 and 2, the filing deadline is March 1, while for group 3, it is February 9. Starting in 2026, entrepreneurs on the simplified tax system will be prohibited from engaging in security services.

According to the inspection plan, businesses should be prepared to provide a range of documents upon request. These include:

• Tax declarations for the periods under review;
• Bank statements from all business accounts;
• Primary documents (contracts with counterparties, delivery notes, work completion certificates, invoices, etc.);
• Fiscal receipts;
• Z-reports (cash register summaries);
• Payment slips for the unified social contribution;
• Certificates for any applicable tax benefits;
• OK-5 certificate (for women on maternity leave);
• Employment certificate (if also working as an employee elsewhere);
• Labor documents if hiring staff (employment contracts, timesheets, payroll records).

Consequently, business owners must pay close attention to the new requirements and deadlines to avoid potential sanctions for non-compliance during inspections. The State Tax Service emphasizes the importance of adhering to tax legislation in the context of the upcoming audits.

The planned inspections signal a tightening of state control over tax compliance in Ukraine.

It is crucial for entrepreneurs to prepare for these new demands to mitigate risks associated with penalties. The extended filing deadlines and the temporary halt on inspections for certain groups provide an opportunity for proper preparation, yet they also underscore the necessity of meticulous record-keeping and documentation of all business activities.