Tax audits in 2026: who is inspected and how businesses should prepare
Tax audits in 2026 remain one of the main risks for businesses and entrepreneurs, including sole proprietors. The State Tax Service actively uses analytics, registries, reporting, and payment system data to detect violations and identify taxpayers for audits.
In this article, we will look at who the tax authorities most often audit in 2026, how to check whether you are included in the audit schedule, what business risk indicators may attract the attention of the STS, and how to properly prepare for an audit.
Tax audit schedule for 2026
The first step in assessing the risk of an audit is to check the audit schedule for documentary audits on the official website of the State Tax Service of Ukraine.
The audit schedule is a public document in which the STS publishes each year a list of taxpayers for whom documentary audits are planned during the year.
The audit schedule consists of four sections and covers the following categories of taxpayers:
| Audit Schedule Section | Taxpayer Category |
|---|---|
| Section I | Legal entities |
| Section II | Banking and non-banking financial institutions |
| Section III | Sole proprietors |
| Section IV | Legal entities for PIT, military levy, and USC matters |
The documentary audit schedule usually includes only a limited number of taxpayers across Ukraine. This means that the STS does not audit everyone indiscriminately, but focuses on taxpayers with an elevated risk level or those for whom there are grounds for an audit.
In practice, this means that many entrepreneurs may work for years without a documentary audit. However, if a taxpayer is included in the audit schedule, the audit will usually take place during the specified period.
It is also important to keep in mind that the audit schedule may be updated during the year, so it is worth checking it periodically.
For what period the tax authorities can audit a business
Many entrepreneurs ask: for what period can the tax authorities request documents during an audit?
The general statute of limitations rules are as follows:
- for sole proprietors – 3 years;
- for legal entities – 5 years;
- for reporting of controlled foreign companies (CFC) – 7 years.
However, these time limits were affected by quarantine and martial law restrictions. During these periods, the statute of limitations was effectively suspended, so the tax authorities may audit earlier periods.
For example:
- for sole proprietors in groups 1–2, the tax authorities may request documents starting approximately from 2018;
- for group 3 sole proprietors and entrepreneurs on the general taxation system – approximately from 2019;
- for legal entities – also from 2019, taking into account the five-year limitation period.
This means that during an audit, the tax authorities may request primary documents for quite old periods.
Therefore, entrepreneurs should keep:
- contracts;
- invoices;
- bank statements;
- cash documents;
- primary accounting documents.
Even if the activity for that period has long been completed.
Want to check if your business is at risk for tax audits?
The buh.ua team will help conduct a tax audit, review your reporting, and identify potential risks before the STS becomes interested in them.
Types of tax audits conducted in 2026
The tax authorities conduct several types of audits that differ in format, grounds, and scope.
The most common for entrepreneurs are desk and field audits, while documentary audits are less frequent and usually concern businesses with a higher level of tax risk.
Who the tax authorities audit most often in 2026
The tax authorities use a risk-based approach. This means audits are most often assigned to businesses whose activities are associated with increased tax risks.
In 2026, the tax authorities most often audit the following categories of entrepreneurs:
Category 1: Sole proprietors selling excise goods – alcohol, tobacco, fuel, e-cigarettes. Such entrepreneurs automatically fall into a higher risk zone for tax audits.
Category 2: Sole proprietors selling electronics, jewelry, or medicines. For these categories, legislation requires inventory accounting and the availability of primary purchase documents.
For the absence of such documents, a fine of up to 100% of the value of sold goods is предусмотрено.
Category 3: Sole proprietors cooperating with legal entities. Legal entities submit reports 4DF, which reflect payments to entrepreneurs. The tax authorities may compare this data with the income declared by the sole proprietor in their reports.
Category 4: Sole proprietors who do not issue fiscal receipts. Violations of the rules for using RRO or PRRO may lead to significant fines. Such violations are easily detected during field audits, including through customer complaints or test purchases.
Category 5: Sole proprietors holding licenses for trading excise goods. Such entrepreneurs are subject to additional requirements regarding income levels or the number of employees. If these conditions are not met, the tax authorities may conduct audits and even revoke the license.
Business risk indicators that attract the attention of tax authorities
The tax authorities use a risk-based analysis system. It defines dozens of indicators that may signal potential violations and become grounds for an audit.
This is a document used by the tax authorities called “Audit Methodology Guidelines”.
The most common business risk indicators:
Tax risks
- late tax payments or payments not made in full;
- errors in reporting or submitting reports with missed deadlines;
- significant discrepancies between reported income and other tax data;
- frequent submission of amended returns.
Financial risks
- income declared by a sole proprietor significantly differs from data in 4DF reports or public procurement records;
- on the general taxation system, large expenses are declared without supporting documents;
- a claim is submitted for reimbursement of a significant amount from the state budget.
RRO and retail trade
- absence of fiscal receipts for sales;
- a large number of product returns through RRO;
- receipts are generated at the end of the day instead of registering each transaction;
- a high share of cashless payments with a minimal number of cash receipts.
Organizational risks
- employees receive only the minimum salary;
- a large number of sole proprietors are registered at the same address;
- the company активно works with public procurement;
- the entrepreneur’s income consistently stays close to the simplified tax system limit.
The presence of one such indicator does not mean an automatic audit. However, a combination of several factors significantly increases the risk that the business will attract the attention of the tax authorities.
How to prepare for a tax audit
Preparing for a tax audit is, above all, systematic work with documents, accounting, and reporting. If the core business processes are organized correctly, the audit usually проходит without significant risks.
Here are some practical steps that will help you prepare for potential audits.
Step 1. Keep all primary documents
Keep contracts, invoices, bank statements, cash documents, and other evidence of business transactions. During an audit, the tax authorities may request documents for previous years.
Step 2. Check data in 4DF reports
Legal entities submit the 4DF report, which reflects payments to entrepreneurs. The tax authorities may compare this data with the income declared by the sole proprietor. In the taxpayer’s e-cabinet, you can check information about accrued and paid income: section “Reporting” → “Request for accrued and paid income”.
Step 3: Maintain inventory records
If you sell electronics, jewelry, or medicines, you must maintain inventory records and keep purchase documents.
Step 4: Always issue fiscal receipts
The tax authorities actively analyze payment system data and information from RRO/PRRO. Therefore, the absence of fiscal receipts can easily become grounds for an audit.
Step 5: Know your rights during a field audit
A field audit usually concerns the use of RRO, availability of receipts, and employee registration. Checking bank statements or primary documents is usually carried out within a documentary audit.
Step 6: Appeal unlawful decisions
If a business considers a fine or a tax authority decision unjustified, it can be appealed through administrative or court procedures.
Step 7: Operate transparently
Timely tax payments, proper employee registration, and accurate reporting significantly reduce the risk of tax claims.
If you are not sure that your accounting and documents comply with tax legislation, it is worth conducting a preliminary review. In such cases, entrepreneurs often seek accounting support or accounting audit to identify potential risks before the tax authorities arrive.
FAQ: common questions about tax audits
Can the tax authority conduct an inspection without prior notice?
Yes, in the case of a field audit, the tax authorities may conduct an audit without prior notice. Such audits often relate to the use of RRO, availability of fiscal receipts, and employee registration.
How often does the tax authority inspect sole proprietors?
The frequency of audits depends on the risk level of the entrepreneur’s activity. Most sole proprietors may operate for years without a documentary audit if they do not have risk indicators or are not included in the STS audit schedule.
What should you do if the tax authority comes for an inspection?
First, check the auditors’ documents: the audit authorization and official IDs. After that, it is advisable to involve an accountant or lawyer to oversee the audit process.
Can inspections be conducted during martial law?
Yes, in 2026 tax audits have been partially resumed. The STS may conduct desk, field, and documentary audits for certain categories of taxpayers.
Conclusion
Tax audits in 2026 are based on a risk-based approach. The State Tax Service uses analytics, tax reporting, payment system data, and other information to identify taxpayers with an increased level of risk.
To reduce the likelihood of audits and tax claims, entrepreneurs should:
- periodically check themselves in the audit schedule;
- store and organize primary documents;
- reconcile income with data in 4DF reports;
- use RRO/PRRO and issue fiscal receipts;
- maintain inventory records and correctly reflect income in reporting.
A business that operates transparently, pays taxes on time, and can support its transactions with documents usually passes audits without significant risks.
Want to check if your business is at risk for tax audits?
The buh.ua team will help conduct a tax audit, review your reporting, and identify potential risks before the STS becomes interested in them.
