In 2025, a large-scale inspection of businesses and sole proprietors is planned: who will the State Tax Service visit

In 2025, Ukraine is planning a large-scale campaign to check businesses and individual entrepreneurs (FPOs). The tax authorities are preparing to conduct about 4,700 audits as part of their annual plan. By data analysts of Opendatabot, this process will cover various regions and industries, focusing special attention on the financial discipline of enterprises.

Distribution of checks by categories

From the total number of checks:

• 3,325 inspections (69.5%) will concern legal entities.
• 1,028 inspections (21.5%) will be carried out by individual entrepreneurs.
• 266 checks will be aimed at assessing the payment of personal income tax (PIT), military duty and the single social contribution (SSC).
• 167 inspections will affect financial institutions and non-residents.

Regional accent

The largest number of inspections is planned in three regions:

Kyiv – 18% of the total number;

Odesa region – 12%;

Dnipropetrovsk region – 10%.

Other regions will also be under the attention of the tax office, but inspections will be conducted there with less intensity.

Industries that will be subject to inspections

Tax authorities will pay special attention to the following sectors of the economy:

Wholesale – 20.7% of all inspections will be concentrated in this sector.

Agro-industrial complex – 15.1% of inspections will concern enterprises working in agriculture and hunting.

Food production – 6.2% of inspections will be on companies related to the food industry.

On average, tax officials plan to check about 400 businesses every month. The highest intensity of checks is planned for October. The focus is on timely payment of taxes, correct bookkeeping and correct preparation of financial statements.

How to prepare for the tests

Experts advise businesses to follow a few simple recommendations to avoid tax problems:

Check the correctness of accounting and timely payment of taxes.

Complete the documentation in accordance with current requirements. Pay special attention to reporting on personal income tax, military duty and EUV.

Prepare accessible and understandable information for reviewers.

After three years, when tax audits were less active due to the war, the State Tax Service is gradually returning to the pre-war regime. This is due to the government’s policy of strengthening fiscal discipline, reducing benefits and increasing the tax burden necessary to stabilize the budget in wartime conditions.