Risk-Based Tax Audit Brings UAH 38.3 Million to State Budget
A major food wholesaler has paid UAH 38.3 million in additional liabilities following a scheduled tax audit. Inspectors also adjusted loss and VAT figures reported by the company.
Ukraine’s tax authorities have recovered UAH 38.3 million from a budget-forming enterprise after a scheduled documentary audit uncovered understated tax liabilities. The business, which distributes dairy products, eggs, edible oils and fats, has paid the assessed amount in full.
The State Tax Service reported the findings on Thursday, September 24, 2026. The company was selected for inspection under a risk-based approach after an analysis identified a high level of tax exposure.
Auditors reduced the enterprise’s negative taxable result by UAH 52.1 million and cut its negative VAT balance by UAH 1.4 million. They also prevented UAH 4.7 million in VAT from being reimbursed from the budget.
The inspection found inconsistencies between accounting records and corporate income tax filings, including improper treatment of provisions for future expenses. Officials also identified undeclared liabilities linked to written-off unpaid debts and an overstated VAT credit that did not match amounts shown in suppliers’ tax invoices.