Tax authorities intend to inspect almost 5,000 businesses this year. Who is a priority
2 January 11:49
The State Tax Service of Ukraine has published a schedule of documentary audits of taxpayers for 2025. In total, the tax authorities plan to conduct almost 5,000 scheduled inspections. The list of those whom the tax authorities intend to visit can be found on the website of the State Tax Service, Komersant ukrainskyi reports.
Analysts of the platforms Opendatabot and YouControl analyzed the plans of the tax authorities and made some generalizations.
Thus, in 2025, representatives of the State Tax Service intend to conduct 4,786 scheduled inspections. They will pay most attention to companies from Kyiv, Odesa and Dnipro regions. About 400 businesses will be inspected every month, with the largest number of visits scheduled for October.
Who is on the radar of the tax authorities
According to Opendatabot, companies account for more than two-thirds of the inspections, and the tax authorities will not ignore individual entrepreneurs, financial institutions, and non-residents.
There will be 3,325 audits (69.5%) for legal entities, 1,028 audits (21.5%) for individual entrepreneurs, 266 audits (5.6%) are planned for businesses with tax issues, and finally 167 audits (3.5%) are reserved for financial institutions and non-residents.
Which regions will receive the most attention
The State Tax Service will devote most of its time to inspecting companies in the capital – 18% of the total number of inspections. Odesa region will be in second place in terms of the number of inspections, and Dnipropetrovs’k region will be in third place: 12% and 10% respectively.
What areas will be of most interest to tax authorities
Companies operating in the wholesale trade sector will be the most interested in tax audits, accounting for 20.7% of inspections. Another 15.1% of inspections will be conducted at agricultural and hunting enterprises. Food producers round out the top three with 6.2%.
In general, the list looks like this:
Wholesale trade – 771 (20.7%).
Agriculture and hunting – 563 (15.1%).
Food production – 231 (6.2%).
Warehousing and auxiliary activities in the field of transportation – 174 (4.7%).
Construction – 158 (4.2%).
Trade in motor vehicles – 128 (3.4%).
Real estate – 124 (3.3%).
Financial services – 123 (3.3%).
Land and pipeline transportation – 115 (3.1%).
Retail trade – 105 (2.8%).
Other – 1,236 (33.2%).
Which months will be especially “hot” for tax authorities
According to YouControl, in 2025, the State Tax Service plans to inspect an average of 200 to 300 legal entities per month. The lowest number of company audits will be in January – 243. However, the growth will start in the spring: for example, 326 and 333 inspections of legal entities are planned for March and April. Summer and fall will also see increased activity: 334 inspections of companies in August and 329 in October.
The peak of scheduled inspections for individual entrepreneurs will be in May (106) and June (95). And the lowest intensity is expected in January – 44 inspections are planned for this month.
As previously reported by YouControl, in 2024, the tax authorities planned more than 3 thousand inspections. This means that there should be more tax audits this year.
