On 9 November 2023, the Ukrainian Parliament passed the Law of Ukraine No. 3453-IX “On Amendments to the Tax Code of Ukraine and Other Laws of Ukraine Regarding the Cancellation of the Moratorium on Tax Audits“. This law, effective from 8 December 2023 marks the resumption of tax audits in Ukraine.
The law establishes the following key points:
1. Scheduled documentary audits for the years 2023 and 2024 will exclusively target:
• Taxpayers engaged in the production and/or sale of excisable goods;
• Entities engaged in the gambling business in Ukraine;
• Providers of financial and payment services;
• Non-residents operating in Ukraine through separate subdivisions, including permanent establishments; and
• Taxpayers who meet certain criteria based on 2021 indicators, such as, for example, corporate tax or VAT payments less than 50% in their industry or having receivables more than double their payables.
2. Specific criteria for selecting taxpayers for audits have been established, with adjustments to be made monthly. The criteria and relevant indicators will be published on the official website of the State Tax Service of Ukraine.
3. From 1 December 2023, a temporary moratorium is in place for:
• Payers of single tax of groups I and II until 1 December 2024;
• Taxpayers whose tax address is in territories temporarily occupied by Russia or in areas of active combat;
• Taxpayers in areas of potential combat;
• Fact-checking audits in locations of tax objects or objects related to taxation in areas of temporary occupation, active combat, or potential combat (with certain exceptions).
This legislation addresses the conduct of audits in conflict zones and temporarily occupied territories ensuring safe access for tax inspections.
For more information, please contact Dmytro Ivanusa, Partner at divanusa@mazurivanusa.com