The State Tax Service approved the schedule of documentary planned inspections for 2026
The State Tax Service of Ukraine has approved the schedule of documentary planned inspections for 2026.
The schedule includes almost 4,600 business entities — both legal entities and individual entrepreneurs.
Specifically:
- Almost 3,200 — business entities as legal persons (Section I of the schedule);
- 144 — banking and non-banking financial institutions (Section II of the schedule);
- Over 1,000 — individual entrepreneurs (Section III of the schedule);
- 258 — business entities — legal persons regarding the correctness of calculation, completeness, and timeliness of payment of personal income tax, military levy, and the single contribution to compulsory state social insurance (Section IV of the schedule).
Tax authorities reported that compared to last year, the number of business entities included in the schedule decreased by more than 7%.
It is noted that control measures are targeted only at taxpayers with a high likelihood of violating tax legislation and potential significant underpayments to the budget.
Criteria for inclusion in the schedule
Only taxpayers meeting the following criteria are included:
- Presence of high-risk factors;
- Significant potential underpayment amounts for corporate income tax, VAT, personal income tax, military levy, single contribution to compulsory state social insurance, and other taxes and fees;
- Sector-specific characteristics of business operations.
Taxpayers are not included in the schedule if they:
- Are included in the List of taxpayers with a high level of voluntary compliance with tax legislation;
- Are located in areas of active hostilities (or potential hostilities) or in occupied territories;
- Are undergoing liquidation (by the taxpayer’s decision);
- Do not have high-risk factors.
Priority sectors
The schedule prioritizes sectors where disproportionately high risks of potential underpayments are recorded, even in the presence of significant revenues or economic activity growth, including:
- Mining and quarrying;
- Manufacturing, including tobacco products production;
- Supply of electricity, gas, steam, and conditioned air;
- Wholesale and retail trade, including fuel market (gas stations, wholesale suppliers), food retail, and household appliance trade;
- Gambling organization;
- Transport, warehousing, postal, and courier activities;
- Other sectors.
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