Inspections of the State Tax Service of Ukraine in 2023
The State Tax Service of Ukraine has planned 4,558 inspections for 2023, which is 5% less compared to the previous year. The main peak of the tax officials' activity will be in March and April. Only 278 inspections are planned at the beginning of the year.
According to the data, 78% of inspections, or 3,542, will concern companies. As for individual entrepreneurs (IEs), 1,016 inspections are planned. Among the inspections, there are 258 that will focus on issues related to personal income tax (PIT), military tax, and the single social contribution (SSC).
Distribution of inspections by sectors
By sectors, 21% of inspections will concern the wholesale trade sector, 21% – agriculture, and 5% – food production. The most inspections are planned in:
- Kyiv Region – 1067
- Dnipropetrovsk Region – 372
- Lviv Region – 264
Additionally, in October-December 2025, Ukrainians registered approximately 58,200 IEs, and in the fourth quarter of 2024, about 41,600 IEs were registered. At the same time, 50,500 IEs ceased their activities in October-December 2025, which is 18% less than in the fourth quarter of 2024.
The Cabinet of Ministers of Ukraine postponed the mandatory use of payment terminals for first-group IEs until the end of martial law and for another three months after its cancellation.
The planned decrease in the number of inspections in 2023 may indicate the state's attempts to reduce the administrative burden on entrepreneurs, especially under martial law conditions.
At the same time, the activity of tax officials in the spring months may be related to the need to control the fulfillment of tax obligations during periods of economic recovery. It is also important to consider that the postponement of the use of payment terminals for first-group IEs may ease their financial burden in the conditions of an unstable economic situation.