Tax Audits in 2025: Who Among Ukrainians is at Higher Risk.

Ukrainian entrepreneurs, regardless of their size, are increasingly becoming the target of tax audits. According to materials from Novyny.LIVE, starting in 2025, any private entrepreneur may come under the scrutiny of the tax service if there are certain grounds.

Tax authorities are capable of conducting both planned and unplanned business audits.

The moratorium on audits has been lifted, which allows the tax inspection to carry out various types of audits: remote (desk and document-based) and on-site (actual and field visits). Even entrepreneurs who are registered in temporarily occupied territories or in combat zones may be audited if there are certain reasons for this.

According to the article, among the grounds for an audit may be the following: receiving a complaint from the taxpayer, prior audit with submitted objections, applying for budget compensation of VAT, violations of currency legislation and rules for settlements of export-import operations, complaints from counterparties to the State Tax Service, and untimely registration of VAT invoices, late reporting on transfer pricing.

However, audits are not conducted for businesses located in occupied territories or in areas of active combat, except for manufacturers of excise goods, organizers of gambling, and currency exchange points.

The frequency of audits depends on the risks associated with the taxpayer. Individual entrepreneurs and legal entities deemed high risk are audited most frequently - annually.

To avoid falling into the category of taxpayers with a high level of risk, entrepreneurs should comply with all rules and legislative requirements. Such measures include careful selection of business partners, cooperating only with reliable counterparties who have an impeccable tax history, as well as timely payment of wages and submission of all tax declarations within the established deadlines.

Thus, entrepreneurs must adhere to all rules and requirements to avoid negative consequences that may arise from tax audits.