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An expert in the practice of tax law, specializes in the protection of rights in court, corporate law.
Preparing an enterprise for a tax audit
Tax legislation is changing in accordance with the realities and needs of wartime. The moratorium on scheduled inspections has been lifted. This means that, based on the results of such inspections, business entities may be assessed significant additional tax liabilities or even fines if violations are detected. The challenges that an enterprise may face depend on its organizational and legal form and structure, economic sector, level and volume of activity, and the level of business processes.
If you need professional legal assistance in preparing for a tax audit, it would be appropriate to contact the specialists of the “Prikhodko & Partners” law firm. Our team includes lawyers who specialize in tax law and regularly provide legal support to companies when interacting with representatives of the State Tax Service. So, if you cooperate with us, your preparation for a tax audit will be effective and smooth.
How to prepare for a tax audit?
If you want to be prepared for a scheduled inspection and avoid a situation in which it becomes a surprise, you need to regularly monitor the plan for scheduled inspections on the official Internet resources of the State Tax Service.
When tax officials develop a plan, they take into account many factors. You can learn more about them by reading the Procedure for Forming a Schedule for Conducting Documentary Scheduled Audits of Taxpayers № 524.
In short, when forming an audit plan for each subsequent year, tax authorities take into account the taxpayer’s business performance indicators for 9 months of the current year. This means that, for example, when forming such a plan for 2025, they take into account the performance indicators of companies demonstrated by them for 9 months of 2024.
As a rule, the audit schedule is published annually in December. However, it is important to know that changes may be made to it during the tax year. Therefore, it is appropriate to monitor this schedule on an ongoing basis.
What does the tax service have the right to check?
As practice shows, tax authorities usually pay special attention to those taxpayers who:
- conduct significant business transactions with non-residents;
- have a non-transparent accounting system, as well as write-off of production costs;
- pay significant amounts of license fees;
- conduct business activities, cooperating with risky counterparties.
Also, usually representatives of the State Tax Service are quite picky about those enterprises in whose activities the sum of reserve differences and the sum of decreasing adjustment differences constitutes more than 30 percent of increasing adjustment differences.
A tax audit is a set of measures where tax officials take into account a whole range of factors, namely:
- top business transactions in the company’s activities;
- compliance of document flow with the requirements imposed on it by current legislation;
- compliance with accounting standards;
- counterparties with which the company cooperates;
- compliance with currency legislation.
Thus, as practice shows, the issue of paying taxes is not the only one under close attention of the State Tax Service representatives during audits. The correct application of accounting standards also plays a major role, as do a number of other factors. These are transactions with risky counterparties, documentation of business transactions with non-residents, etc.
For what period can the tax service check?
As a general rule, tax authorities have always checked the taxpayer’s activities for the last three years. However, in modern Ukrainian realities, these periods can be significantly longer, since the statute of limitations was suspended for three years, given the quarantine restrictions and full-scale war.
Referral for inspection from the tax service
An important document that tax officials conducting the inspection must have is the relevant referral. It must indicate the date of issue, the name of the STS body, information on the details of the order to conduct the inspection, the name and details of the business entity, the purpose and grounds for the inspection, its start date and duration, as well as the position and surname of the official conducting the inspection.
How can we be useful?
Lawyers and attorneys of the tax law practice of the law firm “Prikhodko & Partners” in the matter of tax audits can be useful to their clients with the following services:
consultation, during which you will receive answers to questions that are relevant to you;
assistance in preparing for a tax audit;
legal support during the inspection process;
appealing the results of an audit if you were unjustifiably assessed additional tax liabilities or imposed unjustified penalties.
You can contact us by filling out the feedback form on our website. After that, a lawyer specializing in tax law will call you for an initial consultation.
Calculate the cost of services
1 question
Is your company a VAT payer?
2 question
Do you trade in excisable products?
3 question
Does your company have a cash register?
4 question
Do you carry out foreign economic activities?
Is it possible to get a lawyer's consultation online if it is not possible to come to the office?
Of course. We provide consultations both online and in the office. Online consultation is possible in any convenient way for the client. It can be a video call through a convenient messenger or a video conference format.
Where to complain to the tax office?
You can appeal the decision of the tax office in the district administrative court. We provide full support for tax disputes. If you need legal support that will give results – leave a request on our website.
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How to prepare for a tax audit?
What does the tax service have the right to check?
For what period can the tax service check?


