On 24 December 2025, the State Tax Service of Ukraine published the schedule for documentary planned inspections of taxpayers for 2026, covering approximately 4,600 business entities, including legal entities and individual entrepreneurs.
Of these:
- over 3,000 are business entities – legal entities;
- over 1,000 are individual entrepreneurs;
The Tax Service noted that compared to the previous year, the number of taxpayers included in the schedule has been reduced by more than 7%.
The 2026 schedule includes only taxpayers meeting the following criteria:
- presence of high-level risks;
- significant potential underpayments for corporate income tax, VAT, personal income tax, military tax, single social contribution, and other taxes and fees;
- industry-specific characteristics of business operations.
The schedule does not include taxpayers who:
- are included in the List of taxpayers with a high level of voluntary compliance with tax legislation;
- are located in combat zones (or areas of potential hostilities) or occupied territories;
- are undergoing liquidation (at the taxpayer’s request);
- do not present high-level risks.
The schedule prioritizes sectors with a high likelihood of tax risks (mining and processing industries, wholesale and retail trade, energy, transport, and gambling, etc).
We will closely monitor further developments in this area and will report on them in future Legal News.
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