Military Accounting Inspections at Enterprises in 2026: Who Will Be Audited
In 2026, inspections of the state of military accounting at Ukrainian enterprises that have not undergone audits since January 2023 are planned. According to new regulations, enterprises that reserve military personnel are subject to inspections annually, while other employers are inspected once every four years.
Changes in legislation, which took effect in January 2023, are regulated by Resolution No. 1487, which defines the norms of the Procedure for organizing and maintaining military accounting. During inspections, inspectors will pay attention to documents, particularly the order appointing the person responsible for keeping the records. This person should receive a supplement for maintaining the records, which may amount to up to 50% of the salary.
Requirements for Enterprises
An important requirement is the completion of personal qualification, which is conducted once every five years. Enterprises need to prepare certain documents, including:
- Appendix 5 (personal military accounting)
- Appendix 12 (operational accounting)
Copies of military accounting documents must be stored alongside electronic data that confirms compliance with the requirements of the legislation.
Inspectors will also pay attention to orders for qualification upgrades, which must be issued annually by October 1. Thus, enterprises that do not wish to be audited must actively monitor compliance with these requirements.
In summary, in 2026, enterprises that have not undergone inspections since the beginning of 2023 should prepare for possible inspections of the state of military accounting. This applies not only to state-owned but also private enterprises, which must comply with all regulations to avoid potential fines and sanctions. Such inspections are part of the government's efforts to ensure proper accounting of military personnel, which is crucial in the context of national security and effective mobilization of resources when needed.