Problems during a tax inspection in Ukraine most often arise not from actual violations on the part of the business, but from the chaotic and spontaneous actions of the company's employees. This was stated in a comment to RBC-Ukraine by Anatoly Syvozdrav, a lawyer and head of the business support practice at GRACERS. According to him, the key factor in minimizing risks is not a post-factum reaction, but systematic preparation that begins long before STS inspectors appear at the office door. The expert broke down the process of accompanying a tax inspection into several sequential stages, each of which requires a clear understanding of the rules and procedures.
Documents: hand over only what relates to the subject of the inspection
The very fact of an inspection does not give an inspector the right to review the company's entire documentation without limits. Under the Tax Code of Ukraine, a business is obliged to keep records of income, expenses and other indicators based on primary documents, accounting registers and financial statements — but exclusively in the part related to tax calculation. Therefore, following Syvozdrav's recommendation, before handing over any papers, it is necessary to ensure that they relate precisely to the subject and period of the specific inspection. Handing documents to an inspector "just in case" is categorically not advisable. The expert emphasizes the importance of prior reconciliation of documents and explanations so that they do not contradict one another — it is precisely internal inconsistencies that most often become the basis for additional claims.
Verifying inspectors' authority: ID, order and referral
Before granting access to the inspection, the business is obliged to check the inspectors' service IDs, as well as the order and referral for conducting the inspection. The order must be checked for the correct name of the enterprise, the EDRPOU code, the type and grounds of the inspection, and the period and dates. The referral must specify the enterprise's details, the type of inspection, the surnames and positions of the inspectors, as well as details matching the order. According to the lawyer, the improper drafting of at least one of these documents is a lawful ground for refusing to allow the inspectors to conduct the inspection. This is not a formality, but a real protective tool that many entrepreneurs ignore out of fear of conflict with the inspectors.
Written requests from the STS: cannot be ignored
Separate attention deserves the written requests of the State Tax Service. Syvozdrav emphasizes: even if the business believes that the request was drafted in violation of the rules or that the requested documents do not relate to the subject of the inspection, it cannot be ignored. The correct strategy is to give a written response explaining one's position and justifying why specific documents are not being provided. Silence or verbal disagreement is viewed by the STS as evasion of cooperation, which may entail additional sanctions and complicate further interaction.
Internal preparation: who does what and how when inspectors visit
Preparation for an inspection should not begin only when the inspectors are already at the door, but well in advance. The lawyer advises identifying weak spots in document flow in advance, checking the currency of documents, and establishing an internal order of communication with the STS. It is critically important to appoint a responsible person authorized to hand over documents and give explanations, and to clearly explain to all employees whom they must notify upon the inspectors' arrival and how to behave in their presence. According to Syvozdrav, spontaneous one-on-one conversations between employees and the inspectors, without the presence of an authorized representative, only add extra risks for the business — employees may inadvertently disclose information that will later be used against the company.
Objection to the act: the first full-fledged stage of defense
If the inspectors record violations in the act, this does not yet mean that the STS's position is final. At the objection stage, the business is obliged to examine each recorded violation in detail, compare it with the primary documents and explanations, and form a well-argued position. The main mistake, which Syvozdrav calls systemic, is to treat objections as a formality before the court. In reality, this is already the first full-fledged stage of defense, where it is important not simply to write "I disagree," but to refute the inspectors' conclusions point by point and substantiate one's correctness with documentary evidence. Where there are grounds, the STS may issue a tax notification-decision, which in turn can be appealed in administrative proceedings — by filing a complaint with the STS of Ukraine, as well as in court.
Risk-based approach and factual inspections: two different scenarios
For planned inspections, the tax authority applies a risk-based approach: inclusion in the plan-schedule depends on a number of factors, including industry affiliation, the volume of operations and the history of interaction with the STS. Factual inspections are a separate category. They are conducted without notice and cover the operation of fiscal cash registers (FRC/RC), cash operations, licenses, the handling of excise goods and the employment of workers. A trigger for a factual inspection may be a signal from other state bodies, a consumer complaint, discrepancies in FRC reporting, or information about unregistered workers. This is precisely why, in the lawyer's conclusion, "protecting a business is not a single action after receiving the act, but a sequential strategy from the first minute of the inspection to the final resolution of the tax dispute." Separately, RBC-Ukraine notes that the tax authority has recently intensified its work on detecting unregistered businesses: tax officers analyze social media pages and conduct joint raids with the police. For a violation, explanatory work is first provided for, and in case of its disregard — the application of penalty sanctions.
