Plan of inspections of the State Tax Service for 2026
In 2026, the State Tax Service plans 4,558 visits to businesses, which is 5% less than in 2025. The main part of the inspections is focused on wholesale trade and agriculture, which together will account for over 40% of the total number of visits.
According to the plan, the peak of inspections is expected in March and April, and 278 inspections are planned for January. There will be 746 inspections in the wholesale trade sector, which accounts for 21.1% of the total number, while agriculture and hunting will receive 744 inspections (21.0%). Food manufacturing will consist of 191 inspections (5.4%), the automotive trade will have 152 visits (4.3%), and the transport sector will cover 142 inspections (4.0%). Other sectors such as construction, retail trade, financial services, and real estate operations will receive a smaller number of visits.
Distribution of inspections and their impact
Among the planned inspections, 78% (3,542 inspections) concern legal entities, while 22% (1,016 visits) are for individual entrepreneurs. There are also 258 inspections planned regarding military tax and the unified social contribution (USC). The largest number of inspections will be conducted in:
- Kiev and the region (1,067 inspections)
- Dnipropetrovsk region (372 inspections)
- Lviv region (264 inspections)
The remaining sectors will account for 1,132 inspections (32%). Thus, the reduction in the number of business inspections in 2026 may affect business operations, but the main sectors will remain in focus for control.
The planned reduction in inspections may indicate attempts by the State Tax Service to reduce the administrative burden on businesses, which could positively affect entrepreneurship development. However, the concentration of attention on strategic sectors such as wholesale trade and agriculture indicates that these industries remain under close scrutiny, which may have consequences for entrepreneurs operating in these areas.