Increase in inspections of individual entrepreneurs in 2025
The Tax Service of Ukraine conducted over 6 thousand inspections of individual entrepreneurs in 2025, which is 12% more than in 2024. In the first nine months of 2025, assessments for entrepreneurs reached 5.98 billion hryvnias, but only 22% of this amount was agreed for payment.
In three quarters of 2025, 6,000 documentary inspections were conducted, indicating an increase in the activity of controlling bodies. This number of inspections is 12% more compared to the same period last year. As a result of the inspections, the Tax Service assessed 5.98 billion hryvnias, which is 2.6 times more than last year, and 25 times more than in 2021. However, only 22% of the assessed amount, which is 1.32 billion hryvnias, was agreed for payment.
Statistics of assessments and inspections
- Out of 2.59 billion hryvnias of assessed fines, only 15% was agreed, amounting to 396.8 million hryvnias.
- The leaders in the number of inspections were:
- Lviv region (805 inspections)
- Kyiv (715 inspections)
- Kharkiv region (559 inspections)
- The most assessments were recorded in Cherkasy region—1.87 billion hryvnias, of which only 1.7% was agreed.
- In Dnipropetrovsk region, assessments reached 1.5 billion hryvnias, of which only 3% was agreed.
- Ivano-Frankivsk region has the highest percentage of agreed amounts—94% (19.85 million hryvnias out of 21.16 million hryvnias).
These data indicate an increase in tax inspections and a difference in the level of agreement on assessments between different regions of Ukraine.
The growth in the number of inspections and assessments indicates a strengthening of control by tax authorities, which may be related to the need to increase budget revenues during a difficult economic period. Despite significant amounts of assessments, the low percentage of agreed amounts may indicate a higher level of disagreement from entrepreneurs, who may contest these decisions or deem them unjustified. This may lead to further legal proceedings and conflicts between businesses and tax authorities.