The Schedule of Documentary Planned Audits for 2026 Has Been Approved

The State Tax Service of Ukraine has approved the schedule of documentary planned audits for 2026. It includes nearly 3.2 thousand business entities – legal entities (Section I of the schedule).

The schedule has been prepared with an emphasis on the quality of audits rather than their quantity. Control measures are targeted only at taxpayers with a high probability of violations of tax legislation and potential significant underpayments to the state budget.

Priority has been given to sectors where disproportionately high risks of possible underpayments have been identified, even in the presence of substantial revenues or increased economic activity, in particular the extractive industry and quarrying.

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