- For legal entities with a high level of voluntary tax compliance, documentary VAT refund audits are conducted within 10 working days.
- For other taxpayers, audits are conducted within 40 calendar days after the tax return deadline, or after the actual submission if late.
- Audits are carried out according to Article 200.11 of the Tax Code of Ukraine.
- During martial law, unscheduled documentary audits are only conducted if safe conditions are ensured, including access to premises, documents, and inventory.
Source: od.tax.gov.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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