Audit of agricultural enterprise: more than 23 million UAH was paid to the budget after discovered violations

Press service of the State Tax Service of Ukraine, published 20 July 2026 at 12:15 Chapter: News

Absence of the pig population that was listed in accounting, unaccounted shortage of sugar, violations during taxation of transactions with a non-resident and tax evasion. These facts were established by the State Tax Service’s employees during documentary audit of one agricultural enterprise.

According to the audit results, 23.7 million UAH of additional tax liabilities was paid to the budget.

Enterprise is the single tax payer of the fourth group. The audit covered four years of the enterprise’s activity. Enterprise agreed with audit conclusions.

Violations were established through a combination of documentary analysis and information from the State Tax Service’s databases, which allows comparing accounting indicators of enterprises with the actual volumes of their activities.

The biggest amount of additional charges – more than 21.6 million UAH of the VAT was for violations related to the pig farming. Previously, presence of the livestock was confirmed by materials from the Economic Security Bureau of Ukraine, but during the audit, animals were actually missing. Enterprise did not provide documents confirming their sale or other legal disposal.

In this regard, the State Tax Service qualified use of assets as not related to economic activity, and enterprise had to reflect their value in the VAT tax liabilities and register the corresponding tax invoice. Discrepancy was also confirmed by inventory data, which showed a discrepancy between accounting and actual presence of the livestock.

In addition, significant shortage of sugar was discovered. Discrepancy between accounting balances and he actual availability of products was not reflected in the tax reporting. 

It was also established that enterprise did not withhold and transfer to the budget part of the income tax of a non-resident counterparty from Poland.

Currently, documentary verification materials have been transferred to the Economic Security Bureau of Ukraine for further response within the scope of its competence.

State Tax Service actively applies risk-based approach to control and audit work. This allows it to focus on the taxpayers with a high probability of violations, without creating unnecessary administrative burden for honest business.

The main goal of tax control is not to apply sanctions, but to ensure completeness of tax payment, create equal conditions for doing business, and un-shadow economy. Constructive interaction with the taxpayers who acknowledge identified violations and voluntarily repay tax debt remains priority approach of the State Tax Service.

Taxpayers are urged to promptly bring their records into compliance with legislative requirements, without waiting for audits.

It should be emphasized that the State Tax Service carries out tax control taking into account decision of the National Security and Defense Council to introduce legal and organizational measures regarding a moratorium on groundless audits and interference by the state bodies in business activities, and exclusively taking into account risk-oriented approach and in the presence of high levels of risk.