Moratorium on scheduled business inspections is no longer valid

The moratorium on scheduled inspections of small and medium businesses terminated from January 1, 2019. It was accepted in 2014 and extended by voting for the state budget for the next five years. You can familiarize yourself with the content of the law on the website of the Verkhovna Rada.

The moratorium was canceled in exchange for the transfer of the controlling state agencies to a risk-oriented system of scheduled inspections. It also concerns the frequency of checks. According to the Minister of Economic Development and Trade of Ukraine Stepan Kubiv, businesses with a low degree of risk will be checked no more than once every five years, with a high risk – no more than once in every two years. You can familiarize yourself with the law on the liberalization of supervision on the Verkhovna Rada website.

You can learn about scheduled inspections in advance. The information about 110,000 inspections planned for 2019 and data from 26 of 33 inspection bodies is published on a specially launched portal The State Fiscal Service also formed a plan of documentary checks, right now in its schedule you can find 6,944 registered inspections. They cover about 5,000 business entities, 347 legal entities, 1,651 individuals.

Tax officers will visit companies with scheduled inspections if they fall under the following risk criteria:

  • if they have the level of income tax payment below the level of pay in the relevant industry;
  • if they have the level of VAT payment below the level of compensation for the related industry;
  • if they declared a negative value of the object of taxation by income tax;
  • if they have relationships with wanted counterparties, liquidated or went bankrupt;
  • if they have differences on tax liabilities and tax credits.

The main number of inspections will be on taxpayers in the field of metallurgy, pharmaceuticals, retail and trade in fuel, as well as counterparties involved in the supply of goods, labor, and services.

Also, same as before, state bodies may conduct unscheduled inspections, but this will require the approval of the State Regulatory Service.