The tax authorities will audit Ukrainians in 2025: when will this take place?

The tax service will check Ukrainians in 2025: when will this happen

The State Tax Service has published a schedule for conducting planned documentary audits of taxpayers for the year 2025.

This information is available on the STS website.

The STS has released its official schedule for documentary audits by December 25 of the year preceding the year in which such audits will be conducted. After that, changes will be made to it monthly.

The audit plan for the upcoming year is already available on the STS website:

• Section I of the schedule "Documentary planned audits of taxpayers - legal entities" dated 24.12.2024 (.xlsx);
• Section II of the schedule "Documentary planned audits of financial institutions, permanent representations, and representative offices of non-residents" dated 24.12.2024 (.xlsx);
• Section III of the schedule "Documentary planned audits of taxpayers - individuals" dated 24.12.2024 (.xlsx);
• Section IV of the schedule "Documentary planned audits of taxpayers - legal entities regarding the correctness of calculation, completeness, and timeliness of payment of personal income tax, military tax, and the unified contribution for mandatory state social insurance" dated 24.12.2024 (.xlsx).
• Under Section II, tax officials plan to conduct documentary audits in 167 financial institutions and permanent representations of non-residents.

According to Section III of the audit schedule for 2025, tax officials plan to check:

• taxpayers - individuals of Group I, whose annual income does not exceed 20 million UAH, totaling 2,556 individuals;
• taxpayers - individuals of Group II, whose annual income is 20 million UAH or more but does not exceed 100 million UAH, totaling 145 individuals;
• taxpayers - individuals of Group III, whose annual income exceeds 100 million UAH, totaling 31 individuals.

Under Section IV, tax officials will visit:

• 4 taxpayers - legal entities regarding the correctness of calculation, completeness, and timeliness of payment of personal income tax, military tax, and the unified contribution for mandatory state social insurance Group I – large taxpayers – legal entities with more than 250 employees;
• 240 taxpayers - legal entities regarding the correctness of calculation, completeness, and timeliness of payment of personal income tax, military tax, and the unified contribution for mandatory state social insurance Group II – medium taxpayers – legal entities with 50 to 250 employees;
• 404 taxpayers - legal entities regarding the correctness of calculation, completeness, and timeliness of payment of personal income tax, military tax, and the unified contribution for mandatory state social insurance Group III – small taxpayers – legal entities with fewer than 50 employees.

focus