Support during tax audits

The outcome of an audit is largely settled before it ends: by admitting the inspectors correctly, by keeping the scope and the deadlines under control, and by well-prepared objections to the report.

When to get in touch

• an order or notice of a scheduled audit has arrived
• an unscheduled or on-site audit has begun
• a request for information and documents has been received
• an audit report with additional charges has been issued

What the lawyer does

• checks the grounds for ordering the audit (Articles 77 and 78 of the Tax Code) and the form of the order and the authorisation
• handles the admission of the inspectors and records how the audit proceeds
• keeps the scope and the duration of the audit under control (Article 82 of the Code)
• organises the production of documents and explanations, and nothing beyond that
• prepares objections to the report within 10 working days (paragraph 86.7) and attends their consideration
• builds the position for challenging the assessment notice that follows

Types of tax audit

• Desk audit – carried out at the tax authority’s premises solely on the basis of tax returns and state registers (including the Unified Register of Tax Invoices). No order is needed and the taxpayer need not be present (paragraph 75.1.1 and Article 76 of the Tax Code).
• Scheduled documentary audit – carried out under the audit schedule, which is published by 25 December of the preceding year. A taxpayer with a low risk level is included in the schedule no more than once every three years, with a medium risk level no more than once every two years, and with a high risk level no more than once a year. A copy of the order and a written notice must be sent no later than 10 calendar days before the audit begins (Article 77).
• Unscheduled documentary audit – only where one of the grounds in Article 78 exists. For example: the taxpayer has not provided explanations and documents in response to a written request within 15 working days; has not filed a tax return on time; has filed an amended return for a period that has already been audited; has begun liquidation or reorganisation; or has claimed a VAT refund from the budget. A copy of the order must be handed over before the audit begins (paragraph 78.4).
• Off-site audit – a documentary audit carried out at the tax authority’s premises; the taxpayer need not be present. Where a copy of the order for an unscheduled off-site audit is sent by registered post, the audit as a rule begins no earlier than the 30th calendar day after the date of sending (Article 79).
• On-site audit – carried out without notice at the place of business: settlement and cash transactions, cash registers, licences, trade in excise goods and the registration of employees. It is carried out by at least two officials, and a copy of the order is handed over before it begins (Article 80).

How long an audit lasts

The time limits are set by Article 82 of the Tax Code:

• scheduled documentary audit – up to 30 working days for large taxpayers, 10 for small businesses and 20 for others; it may be extended by 15, 5 and 10 working days respectively
• unscheduled documentary audit – up to 15 working days for large taxpayers, 5 for small businesses and 10 for others; it may be extended by 10, 2 and 5 working days
• on-site audit – up to 10 days, extendable by a further 5 days

A documentary audit (other than an audit of a small business) may be suspended by order – for up to 30 working days in total or, for an expert examination, a request to foreign authorities or court proceedings, for as long as those take (paragraph 82.4). The time taken to draw up the report does not count towards the audit period (paragraph 86.1).

Audits under martial law

The general moratorium on audits that applied at the start of martial law has ended: the ban applied until 1 August 2023 and the restrictions on unscheduled audits until 1 December 2023 (subparagraphs 69.2 and 69.2-1 of paragraph 69 of subsection 10 of section XX of the Tax Code). The current rules are:

• documentary and on-site audits are carried out only where conditions are safe: safe access to premises and documents and the possibility of taking an inventory (subparagraph 69.2-2)
• where such conditions are absent, the audit is suspended by order, including on a reasoned application by the taxpayer; the audit period does not run during that time
• for taxpayers whose tax address is in temporarily occupied territory or in an area of active or possible hostilities, a moratorium on documentary audits applies. The exceptions are certain unscheduled audits: those at the taxpayer’s own request or in connection with objections or a complaint, liquidation, a VAT refund and some others (subparagraph 69.35-1)

The taxpayer’s rights during an audit

• to refuse to admit the inspectors to a documentary audit at the taxpayer’s premises or to an on-site audit if the authorisation, a copy of the order and official identification are not produced or are defective; admission may not be refused on any other ground (paragraph 81.1 of the Tax Code)
• to be present during the audit and give explanations, including on matters the inspectors did not ask about (subparagraph 17.1.6)
• to openly take photographs and make video and audio recordings of the audit (subparagraph 17.1.17)
• to produce only documents that relate to the subject of the audit, and only once it has begun; requesting documents in cases not provided for by the Code is prohibited (paragraphs 85.1 and 85.2)
• to read the report before signing it and to sign it with a reservation (subparagraph 17.1.6)

The audit report: objections and next steps

If no breaches are found, a certificate is drawn up; if breaches are found, a report. The report on a documentary audit at the taxpayer’s premises is registered within five working days after the audit period ends, or within 10 for taxpayers with branches (paragraph 86.3 of the Tax Code). The report must be signed even if you disagree – with objections; refusing to sign does not release you from paying the additional charges (paragraphs 86.1 and 86.6).

1. Objections. They are filed with the authority that carried out the audit within 10 working days starting from the day after the report is received, together with documents and explanations – in particular on the absence of fault or on mitigating circumstances (paragraph 86.7).
2. Consideration. A commission considers the materials within 10 working days. The taxpayer is notified of the date, time and manner of consideration no later than four working days in advance and may take part in person, through a representative or by video link (subparagraphs 86.7.1–86.7.3).
3. Tax assessment notice. If there are no objections, it is issued within 15 working days starting from the day after the report is delivered; if there are, after they have been considered, in the manner and within the time limits of paragraph 86.7 (paragraph 86.8).
4. Challenge. A complaint to the higher-level tax authority is filed within 10 working days of receiving the decision (paragraph 56.3); a court may be approached subject to the limitation periods (paragraphs 56.1 and 56.18). More on the page “Challenging tax assessment notices”.

Legal basis

The types of audit are set out in Article 75 of the Tax Code of Ukraine: desk audits (Article 76), scheduled documentary audits (Article 77) and unscheduled ones (Article 78), off-site audits (Article 79) and on-site audits (Article 80). The conditions for admitting officials are set out in Article 81; the duration in Article 82; the production of documents in Article 85; the recording of results and objections to the report in Article 86; the taxpayer’s rights in Article 17; and challenges to decisions in Article 56. During martial law the special rules in paragraph 69 of subsection 10 of section XX of the Code apply.

Tax legislation and case law change frequently, and some provisions apply only for the period of martial law. This page reflects the position as of November 2026.

Frequently asked questions

Can the inspectors be refused admission?

Refusing admission is lawful only where the conditions of Article 81 of the Tax Code are not met (a missing or defective order, authorisation or official identification); otherwise refusing admission creates risks for the taxpayer.

Can the tax authority carry out an audit now, under martial law?

Yes. The general moratorium ended in 2023. Documentary and on-site audits are carried out where conditions are safe; if they are not, the audit is suspended, including on a reasoned application by the taxpayer. The moratorium remains for taxpayers whose tax address is in occupied territory or an area of hostilities, with exceptions for certain unscheduled audits (subparagraphs 69.2-2 and 69.35-1 of paragraph 69 of subsection 10 of section XX of the Tax Code).

Do I have to produce every document the inspectors ask for?

No – only those that relate to the subject of the audit, and only once it has begun (paragraph 85.2 of the Tax Code). The inspectors may request copies of documents no later than five working days before the audit ends (paragraph 85.4).

How long do I have to file objections to the report?

10 working days starting from the day after the report is received (paragraph 86.7 of the Tax Code). The objections and documents become part of the audit materials, and the tax assessment notice is issued after they have been considered (paragraph 86.8).

Will the court quash the assessment because of a procedural breach?

Not because of every breach. Only breaches committed when the audit was ordered or carried out that affected, or could objectively have affected, the correctness of the tax authority’s findings are grounds for quashing the decisions taken on the audit results. Once the inspectors have been admitted, challenging the audit order separately is no longer an effective remedy – the breaches are raised as grounds of a claim to quash the tax assessment notice (Grand Chamber of the Supreme Court, judgment of 8 September 2021 in case No. 816/228/17).

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