The Law on Partial Restoration of Documentary Tax Audits has come into effect

26/12/2023

On December 8, 2023, Law No. 3453-IX on the partial reinstatement of documentary tax audits came into effect. This law was officially published on December 7.

The State Tax Service explained that the new law regulates the specifics of conducting audits in areas of armed conflict and temporarily occupied territories annexed by the Russian Federation. It also outlines the conditions for conducting tax audits (secured access). Additionally, criteria for including taxpayers in the schedule of documentary planned audits from December 1, 2023, to December 31, 2024, with monthly adjustments, have been established.

"A document sent by the regulatory body to the electronic cabinet is considered delivered to the taxpayer if it is formed in accordance with the requirements of the laws of Ukraine 'On Electronic Documents and Electronic Document Management' and 'On Electronic Trust Services'," noted the tax service. From December 1, 2023, to December 31, 2024, only the following may be included in the schedule of documentary planned audits:

Taxpayers engaged in the production and/or sale of excisable goods;

Taxpayers engaged in the organization and conduct of gambling activities in Ukraine (gambling business);

Taxpayers providing financial and payment services;

Non-residents conducting activities in Ukraine through separate units, including permanent representations and/or separate units, particularly permanent representations of non-residents meeting one of the criteria defined by law;

Other taxpayers meeting one of the criteria defined by law based on 2021 performance indicators.

How we can help

If you have any questions related to the new regulations on the introduction of tax audits, we recommend reaching out to us. SCHNEIDER GROUP experts will provide you with consultations regarding the current changes in legislation.

About SCHNEIDER GROUP

Since 2006 SCHNEIDER GROUP has been supporting international companies expanding to Ukraine. Our portfolio includes a full scope of services: from market analysis and partner search to complete accounting outsourcing, legal and tax consulting, and interim management services. We take over all non-core business functions so that our clients can focus on developing their business. We help our clients establishing subsidiaries in Ukraine compliant with local legislative requirements and transparent for international management. Our experts offer advice on best practices to optimise processes, reduce risks and minimise costs.

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