---
title: "Automatic exchange of tax information: when the SPS will request explanations and how to prepare for an audit"
description: "🚨 Automatic exchange of tax information does not mean automatic audits! 📊 An expert explains when the STS may request explanations and how to prepare for possible questions. #taxes #Ukraine #STS"
date: 2026-08-06T06:02:01.000Z
lang: en
url: https://xab.info/en/posts/automatic-exchange-of-tax-information-when-the-sts-will-request-explanations-and-how-to-prepare-for-an-audit
tags: [налоги, ГНС, Украина, обмен данными, налоговая проверка]
publisher: "XAB.info"
---

# Automatic exchange of tax information: when the SPS will request explanations and how to prepare for an audit

![Man reviewing tax documents and talking on the phone, preparing for a tax audit](https://xab.info/media/2026/08/06/avtomaticheskiy-obmen-nalogovoy-informatsiey-kogda-gns-zaprosit-obyasneniya/avtomaticheskiy-obmen-nalogovoy-informatsiey-kogda-gns-zaprosit-obyasneniya-1.webp)

## 🎯 Key Points

- Automatic data exchange does not trigger automatic audits.
- Problems may arise if there is a discrepancy between data in declarations and received information.
- The expert advises preparing documents and arguments for court in advance.

The introduction of the automatic exchange of tax information between countries and Ukrainian authorities has sparked a wave of questions among taxpayers. Many fear that this will lead to automatic tax assessments or the launch of mass audits. However, according to experts, the situation is not as dramatic as it may seem at first glance.

### How the data exchange mechanism works

Tax consultant Alexandra Tomashevskaya, in an interview with RBC-Ukraine, explained that the automatic exchange of data does not mean the automatic launch of audits. The State Tax Service (STS) uses information received from foreign authorities primarily to compare it with the data it already has.

"The tax authority will not say that this automatically triggers an audit. Rather, it is a mechanism for comparing what a person has declared with what is known about them abroad," the expert emphasized.

If the data received during the exchange matches the taxpayer's declarations and other reporting, no further action will be taken by the STS.

### When problems may arise

Risks arise if the STS receives information about income or assets that are missing from the citizen's tax reporting. For example, if a person received income from renting property abroad but did not declare it in Ukraine, the tax authority may send a request demanding an explanation.

"If the received data reveals that a person, for example, rented out property abroad, received 10,000 euros in income, and did not declare this in Ukraine, then the tax authority may send a request," noted Tomashevskaya.

In such a situation, the taxpayer may be offered to voluntarily declare income and pay taxes or explain why they are not subject to taxation in Ukraine.

### How to prepare for possible requests

The expert advises preparing documents in advance that confirm tax status and the order of taxation of income. It is important to gather arguments as if they will have to be used in court.

"I always tell clients: prepare as if you are already in court. Do not simply explain your position to the tax authority, but gather evidence of such a level that can be used immediately in court," emphasized Tomashevskaya.

### Contradictory data

While tax consultant Alexandra Tomashevskaya claims that data exchange does not trigger automatic audits, some sources mention that the automated exchange of information between the tax and border services should help more effectively detect tax violations. This may create the impression that audits will become more frequent, although experts emphasize that this does not mean automatic tax assessments.

### Important warning

This material is prepared for informational purposes only and does not constitute financial or investment advice. Investments involve risk, including the possibility of total loss of capital. Before making any investment decisions, we recommend consulting a licensed financial advisor.

## 🔍 Fact-Check Verification

- [Пять главных вопросов о новом обмене данными с налоговой: что нужно знать украинцам - РБК-Україна](https://news.google.com/rss/articles/CBMijgFBVV95cUxNdzhsc2dueXktUUFvYUxXaHJGT2lyQlhrZlZNX0xOUzdmQXdSdl9VRW1KUDdUSW9HRW9zSUJQcm5DNVRHakV3bk5IYi11RG1tejA0UjJxR0hEdVVtMVhXRXNWbkpZVEFZY1FteXNoQXg5R2tCa0xXbzlYaHl4WDdoek5JUGQ0U2NnVlEybWdR0gGTAUFVX3lxTE5peUxOWXRYVU1TNTlYd1F6Q2dQMzgxUHRvLWFfSG1CeHU4bnpPSGcyUm5DQnBYR3VPNzRyR29LcmxYZVVwOWhBbEh3Q1c4NjJtVDNLcmh2Nzl4U0hteF82QjFOREdha18zdVE1MEYxOFFkMXhDTjBzQkxjQTc2ak1TX1ZZczBSNzZZTXdESjE1NERCVQ?oc=5) - Источник содержит интервью с экспертом Александрой Томашевской, подтверждающее основные тезисы статьи.
- [Налоговая и пограничники запустили автоматический обмен данными: как это повлияет на украинцев - Delo.ua](https://news.google.com/rss/articles/CBMixgFBVV95cUxNdzVtNEwxM0sxT2NTbllUQVR1OXVfYWw1VDlBc3hqeEZneUVXdHM5a1JILUFBc2tLSnpldDh0Zlo3di1qU3dGZ25aTzdLdVBqbE9yc3dOMFR2NjZBZ1VFSHFyTEpXRk9lZGNIOVdkTFVSMnlLQjlpcllyblA2MUlCdzFiSk9UNTc3ZE4wdEdabVlZX0tWQ0ZMdlowOFloN1p3Y2RsaVlqX1RjVDRrS3NqTTJTSVFxNUtNODBZeEdZTzRyaEpQWUE?oc=5) - Источник содержит интервью с экспертом Александрой Томашевской, подтверждающее основные тезисы статьи.