The moratorium does not apply to everyone: who will continue to be audited by the tax authorities
26 January 07:39
The State Tax Service of Ukraine has significantly reduced the number of actual business audits since the moratorium was introduced. According to official data, their volume has decreased by 27%, but this does not mean that the state has completely abandoned tax control. Lesya Karnaukh, acting head of the State Tax Service, announced the change in the Service’s approach, according to "Komersant Ukrainian".
How the number of audits has changed
According to the head of the Tax Service, in July 2025, the State Tax Service conducted about 3,600 actual inspections. By December, their number had decreased to 2,600.
Thus, after the introduction of the moratorium, the burden on businesses in terms of inspections was reduced by more than a quarter.
The moratorium is not “immunity”
The State Tax Service emphasizes that the moratorium does not mean that control has disappeared completely. The Tax Service is abandoning mass inspections and focusing only on those businesses where there are real risks of tax law violations.
This risk-based approach is applied not only in current work, but also when drawing up the audit schedule for this year. The goal is to minimize pressure on conscientious businesses while maintaining effective control in problematic segments.
Who is not covered by the moratorium
An important caveat: the restrictions on audits do not apply to companies operating in the field of excisable goods. This area remains a priority for tax control due to the high risks of tax evasion.
What this means for business
The reduction in the number of audits indicates a change in the philosophy of the State Tax Service — from total control to selective and analytical control.
For entrepreneurs, this means less administrative pressure, but at the same time, the need to closely monitor tax discipline, as risky violations remain in the state’s field of vision.
