The Tax Service is preparing for the spring peak: more than 4.5 thousand business audits are planned in 2026
1 January 20:45
The State Tax Service of Ukraine has planned 4,558 inspections of companies and individual entrepreneurs this year. This is about 5% less than last year, but the workload is unevenly distributed – the peak of inspections is expected in the spring.
This is reported by Opendatabot with reference to the plan of inspections of the State Tax Service, "Komersant Ukrainian" reports.
When will they check the most
According to analysts, the most intensive work of tax authorities will be in March and April. At the same time, at the beginning of the year, the activity of regulatory authorities is much lower: only 278 inspections are planned in the first months.
Such seasonality has become typical for tax control and is often associated with the results of the financial year and business preparation for the active reporting period.
Who is in the focus of the State Tax Service
This year, the main focus is on legal entities:
- 3,542 tax audits are planned for companies, which is 78% of the total;
- 1,016 audits are planned for individual entrepreneurs, which is approximately one in five.
It is also noted that relatively few inspections – 258 – concern businesses with risks of paying personal income tax, military duty, and unified social tax.
Industries and regions under increased control
The largest number of inspections is planned in the following sectors:
- in wholesale trade – 21%;
- in agriculture – 21%;
- in the food production sector – 5%.
Tax authorities will be most active in:
- Kyiv and Kyiv region – 1,067 inspections;
- Dnipropetrovska oblast – 372;
- Lviv region – 264.
The plan also includes the country’s largest companies, including Naftogaz of Ukraine, which are among the leaders in their respective industries according to the 2025 Index.
The tax audit plans were published against the backdrop of rising budget revenues. According to the State Tax Service, in 2025, the general fund of the state budget received UAH 1 trillion 24 billion in taxes and fees, which is more than 20% higher than the previous year.
Despite the reduction in the total number of audits, businesses should prepare for increased control in the spring, especially in industries that are traditionally in the area of increased tax attention.
The launch of digital control tools, such as E-audit, may change the format of inspections, but does not reduce their importance – rather, it makes them more precise and analytical.
