- Documentary audits for legal entities claiming VAT refunds are conducted within 10 working days for taxpayers with a high level of voluntary tax compliance.
- 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 the relevant articles of the Tax Code of Ukraine.
- During martial law, unscheduled audits are only conducted if safe conditions are ensured, including access to premises, documents, and the ability to conduct inventories.
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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