The State Tax Service (STS) has planned 3,242 inspections of businesses – both companies and individual entrepreneurs – for 2024. In more than half of the cases, documentary inspections of companies will take place. Most often, the tax authorities will visit businesses in Kyiv, and the most popular industry for company audits will be wholesale trade.
The State Tax Service has planned 2,328 inspections of companies and 914 inspections of sole proprietorships for 2024. This is 19% less than in 2023, when the tax authorities visited 2,551 companies and 1,461 individual entrepreneurs.
This is reported by Opendatabot, citing data from the State Tax Service.
In the vast majority of cases, 61.6%, tax authorities will check company documents. In 28% of cases, the State Tax Service will visit fops. At the same time, inspections of businesses that have questions about military duty and unified social tax will be halved by 2023, down to 156 companies. Inspections of non-resident financial companies account for only 5% of the plan.
Kyiv has the highest number of inspections – 590. Dnipropetrovs’k region is in second place with 205 inspections, followed by Lviv region with 156.
Businesses operating in the wholesale trade sector will be inspected most often – they account for 22% of the total number of company inspections. In 2024, businesses in the field of agriculture and hunting will also be the most frequently inspected by the tax authorities – 14.8% of inspections. The top is rounded out by inspections of retail businesses – 6.9%.
You can find out whether your business or partners are scheduled for inspections for free in the Opportunity Bot. To do this, send the bot the company code. If the business is on the tax plan, the relevant information will appear in the company card.
Following the lifting of the legislative ban, the State Tax Service has published a schedule of approximately 1,000 documentary scheduled tax audits of taxpayers for August-December 2023, affecting a number of major players in their markets.
According to the data published on the agency’s website, the list includes, in particular, the oil market companies Neftekhimik Prykarpattya, several companies from the OKKO group, Avantazh-7, Naftogaz Oil Trading, Glusko Retail, Sokar-Ukraine Trading House, and Ukrtransnafta.
The list also includes other representatives of the fuel and energy sector, including the Gas Transmission System Operator of Ukraine, Bila Tserkva and Odesa CHP, Kharkiv CHP-5, Ukrainian Drilling Company, Clear Energy, and Ternopilmiskgaz.
A significant number of companies on the list represent producers of alcoholic beverages: “Obolon, Global Spirit Group, Radomyshl Brewery and First Private Brewery, Zlatogor, Carlsberg Ukraine, Koblevo, Shabo, Odesavinprom, Poltavapivo, Mykulynetsky Brewery, and Kvass Beverages.
The list also includes some representatives of the food industry and distribution: “Ukrainian Dairy Company, a subsidiary of Lviv Kholodokombinat, Chernihiv Confectionery Factory Strila, MHP-Retail, Fozzy Commerce, and Kremenchukmeat.
Other industries on the list include transport companies (e.g., Ukrrichflot and its branches, Pride), health centers (e.g., Rixos-Prykarpattia), catering establishments (e.g., Kumpel Brewery, Sushiya, Dominos Pizza Ukraine), and tobacconists (e.g., JT International).
The list also includes the Kyiv Cardboard and Paper Mill, Avtomagistral-Pivden, and the Central Mining and Processing Plant.
A separate section of the list contains almost a hundred financial market representatives. Among them are 17 banks, including Ukrgasbank, Vostok, Alliance, Globus, Ukrainian Capital, RVS, Piraeus Bank ICB, First Investment Bank, and 15 insurance companies.
In addition, the list includes some financial companies, including Business Loan, Miloan, Manifesto, Globalmani, Contract House, Investrum, Sun-Rise Finance, and TAS Asset Management, an asset management company.
The list also includes gambling companies, both those that have been sanctioned – Parimatch, Pointlotto, PokerMatch.UA – and those that continue to operate in the market, such as the betting company Favbet and Favbet Game Slots, and Wave 444. They are largely included in a separate list of about 30 companies being inspected for payment of personal income tax, military duty, and unified social tax.
The State Tax Service has also approved a list of 256 individuals who will also undergo scheduled documentary audits in September-December this year.
The National Bank of Ukraine (NBU) in 2022 will conduct scheduled inspections at six oversight objects to ensure that they comply with the requirements of the legislation on the activities of payment systems in Ukraine, the press service of the regulator said on Wednesday.
According to the report, in the first quarter the regulator will check AC DC Processing LLC and FC Feniks LLC, in the second quarter – Platiservice LLC, in the third quarter – PJSC Bank Familny, and in the fourth quarter – Ukrainian Payment system LLC and FC Kontraktovy Dim LLC.
