The State Tax Service announced the plan for inspections for 2026: focus on quality, not quantity

Inspection schedule of the State Tax Service of Ukraine for 2026

According to ХВИЛЯ: The State Tax Service of Ukraine has published the schedule for conducting documentary planned inspections for 2026, which focuses on the quality of inspections rather than their quantity. In 2026, nearly 4,600 business entities will be inspected, which is 7% less than the previous year.

The schedule includes:

• nearly 3,200 legal entities,
• 121 financial institutions,
• over 1,000 individual entrepreneurs,
• 258 legal entities for auditing the payment of personal income tax (PIT), military tax, and the unified social contribution (USC).

The main areas with high risks of violations include:

• gambling business,
• the market for excise goods,
• trade in household appliances,
• extractive and processing industries,
• energy and gas supply,
• transport and logistics.

It should be noted that conscientious taxpayers who comply with tax legislation are exempt from inspections. This innovation indicates the State Tax Service's intention to focus efforts on improving the quality of control and reducing the number of inspections for conscientious business entities.

A new approach to inspections

The introduction of a new approach to conducting inspections indicates a change in the strategy of the State Tax Service, which aims to reduce administrative pressure on conscientious taxpayers. This could positively influence the business environment in Ukraine, as reducing the number of inspections for conscientious entrepreneurs may stimulate the development of legal business and enhance trust in the tax system.

At the same time, focusing on risky sectors of activity will allow for more effective detection and elimination of violations, which will also contribute to fairness in taxation.