- Documentary audits on the legality of VAT budget reimbursement for legal entities are conducted within 10 working days for taxpayers specified in subparagraph 200.11 of Article 200 of the Tax Code of Ukraine.
- For other taxpayers, audits are conducted within 40 calendar days after the deadline for submitting the tax declaration, or after the actual submission if submitted late.
- During martial law, unscheduled documentary audits are conducted only if safe conditions are ensured, including access to premises, documents, and the ability to conduct inventory.
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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