- Documentary VAT refund audits in 2025 are conducted within 40 calendar days after the tax declaration deadline, or after the actual submission date if filed late.
- For taxpayers with a high level of voluntary tax compliance, audits are conducted within 10 working days.
- The 10-day audit period applies only to refund claims submitted while the taxpayer is included in the high-compliance list.
- During martial law, unscheduled documentary audits are conducted only if safe conditions and access to premises, documents, and inventory are ensured.
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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