Tax audits in 2026: The State Tax Service has identified priority groups of taxpayers
This was announced by the State Tax Service
Structure of the schedule: main sections
According to the State Tax Service’s classification, audits are divided into four key areas:
-
Section I: Legal entities. This is the largest category of audits. It includes:
-
Subsection A: Taxpayers belonging to cluster associations and their largest counterparties (exporters, importers, branches).
-
Subsection B: Other legal entities, divided into major enterprises (Group I) and counterparties through which significant goods and cash transactions are carried out (Group II).
-
-
Section II: Financial institutions and non-residents. The following will be subject to special scrutiny:
-
Banks and their separate divisions.
-
Insurance companies, credit unions and other financial institutions.
-
Permanent establishments and representative offices of non-residents.
-
-
Section III: Individuals (sole traders). This section concerns audits regarding the correct calculation and payment of personal income tax (PIT), military levy and unified social contribution (USC).
-
Section IV: Legal entities regarding PIT and USC. A separate area of scrutiny focusing on the correct payment of ‘payroll’ taxes by legal entities.
Who are the tax authorities’ priorities?
An analysis of the classification system indicates increased focus on clusters and intermediary structures. The tax authority identifies enterprises engaged in large-scale export and import operations as separate risk groups.
Particular attention is also paid to ‘major counterparties’ — these are structures through which significant financial flows pass, even if they are not major producers themselves.
How can a taxpayer find out about an audit?
The schedule is published on the State Tax Service’s official website. The schedule may be updated monthly. Taxpayers are advised to regularly check whether their EDRPOU code appears on the lists so that they can prepare the necessary documentation in good time.
Follow us on Telegram
