State Tax Service approved schedule of documentary scheduled audits for 2026: focus is on high tax risks

Press service of the State Tax Service of Ukraine, published 24 December 2025 at 17:15 Chapter: News

State Tax Service of Ukraine approved schedule of documentary scheduled audits for 2026. It includes almost 4.6 thousand business entities – legal entities and individuals-entrepreneurs.

Of them:

- almost 3.2 thousand – business entities – legal entities (section I of the plan-schedule);

- 121 – banking and non-banking financial institutions (section II of the plan-schedule);

- more than 1 thousand – individuals -entrepreneurs (section III of the plan-schedule);

- 258 – business entities – legal entities regarding correct accrual, completeness and timeliness of payment of the personal income tax, military levy and single contribution to obligatory state social insurance (section IV of the plan-schedule).

Compared to the last year, number of business entities included in the schedule decreased by more than 7%.

Schedule is designed with an emphasis on quality of audits, not their quantity. Control measures are directed only at the taxpayers who are highly likely to violate tax legislation and may have significant underpayments to the budget.

It includes only payers who meet the following criteria:

- presence of the high-level risks;

- significant estimated amounts of possible underpayments of the income tax, value added tax, personal income tax, military levy, single contribution to obligatory state social insurance, other taxes and levies;

- industry-specific essence of business transactions.

Schedule does not include the taxpayers who:

- are included in the List of taxpayers with a high level of voluntary compliance with tax legislation;

- are located in areas of hostilities (possible hostilities) or occupied territories;

- are in the liquidation process (by decision of the taxpayer);

- do not have high-level risks.

First of all, schedule includes industries that have disproportionately high risks of possible underpayments, even under conditions of significant revenue volumes or growth in economic activity, in particular:

- mining and quarrying;

- processing, including tobacco production;

- electricity, gas, steam and air conditioning supply;

- whole and retail sales, including fuel market (gas stations, wholesale suppliers), food retail, home appliances trade;

- gambling;

- transport, warehousing, postal and courier activities;

- other industries.

State Tax Service continues to implement open and understandable risk-based approach. Scheduled audits are not only a control, but also a tool for preventing violations and increasing tax discipline.

Reminder! On July 21, 2025, the President of Ukraine signed Decree № 538/2025, which put into effect decision of the National Security and Defense Council to introduce a separate moratorium on audits. In view of this, the State Tax Service is improving its approaches to tax control. The main emphasis is on the risk-based model.

Formation of the audit plan-schedule for 2026 corresponds to the goals of the National Revenue Strategy. It is aimed at:

- development of the tax risk management system;

- increasing analytical tax control component;

- reducing administrative pressure on honest business;

- concentrating resources of the controlling bodies in segments with the greatest potential for budget underpayments;

- forming transparent and predictable rules of interaction between the state and taxpayers.