The State Tax Service has approved a schedule of documentary audits for the next year. According to the document, they intend to check about 4.6 thousand. business entities, including legal entities and individuals. The press service of the department reports this.

When compared with the document for 2025, the number of entities in the schedule for 2026 decreased by more than 7%. As the tax office explained, audits will be carried out only against payers with a high probability of violating tax laws, that is, those who potentially underpay taxes.

Who will be checked in 2026:.

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

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

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

258 - legal entities in respect of which the correctness of calculation, completeness and timeliness of payment of personal income tax, military duty and single contribution will be checked (Section I? schedule);

The inspection plan does not include payers who:.

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

work in combat zones (possible military operations) or in occupied territories;

are in liquidation proceedings by decision of the payer himself;

do not have high risks.

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On September 8, 2025, the State Tax Service of Ukraine opened a network of 20 regional offices of tax consultants to support taxpayers in the regional centers of the country and Kyiv (hereinafter referred to as the network or offices). Each office has six or more specialists. In total, 1.5 thousand tax officers were involved in the work of the offices.. Read about how much Ukraine needs this in the article “Creating an ineffective network of offices of tax consultants of the State Tax Service”.