Plan-schedule of documentary audits of the State Tax Service – 2026: what the taxpayers need to know

State Tax Service of Ukraine has prepared plan-schedule of audits for 2026, taking into account the updated risk-based approach, which includes sectoral and industry analysis. Results of the tax authorities’ implementation of a draft tax risk management project in 2025 were also taken into account. One of the important project peculiarities is its focus on prevention and encouraging voluntary compliance with tax legislation and reducing administrative burden on conscientious taxpayers.

Control measures are directed exclusively at the taxpayers whose activities show signs of tax risks, in particular the likelihood of violating tax legislation and possible underpayments to the budget. 

Important: fact of including the taxpayer in the plan-schedule does not automatically confirm the identified risks. Similarly, absence of business entity in the plan-schedule at the time of its publication does not exclude the possibility of its subsequent inclusion. 

Adjusting the plan-schedule of documentary scheduled audits (which is done twice a year), the taxpayer’s performance indicators for the last tax (reporting) period are taken into account, in particular, based on the results of tax and financial reporting for 2025.

That is, in fact, those who improve their financial and economic indicators and level of tax payment, in particular based on the results of annual declarations, may be excluded from the plan-schedule, and those who have significant calculation risks may be included. 

How to reduce own tax risks:

- submit reliable figures of the income tax and value added tax declarations based on the activities results in 2025;

- bring declared figures into line, if they have already reported earlier;  

-  check on the State Tax Service’s web portal indicators of the payment level for relevant Code of types of economic activity (for relevant tax periods);

- compare them with indicators reflected in your own tax reporting;

- voluntarily declare and pay tax liabilities at the level of other industry participants.

State Tax Service recommends that the taxpayers systematically analyze their own performance indicators and timely use opportunities provided by the law to adjust them.