Ruslan Kravchenko: State Tax Service is changing its approaches to audits: focus is on their digitalization

Tax audit specialists of the State Tax Service have already conducted 16.5 thousand actual audits since the beginning of year. They concerned compliance with legislation in settlement transactions and legality of registration of employment relations with employees.

This was informed by Head of the State Tax Service of Ukraine Ruslan Kravchenko in the Telegram channel.

According to him, based on the audit results, more than 692.3 million UAH of fines were additionally accrued.

The most common violations: 

- failure to issue fiscal check;

- violation of procedure for keeping records of inventories at the their sales place;

- use of hired employment without proper registration of labor relations;

- lack of codes according to Ukrainian classification of the foreign economic activity products for excisable products or excise tax stamps for alcoholic beverages.

“We are changing our approaches to audits and increase their efficiency and transparency. We are focusing on their digitalization” – stated Ruslan Kravchenko.  

He specifically noted that video recording of audits through the body-worn video recorders began in 2025. This is protection for both sides of the process and increase in quality and objectivity of control measures. 

“Our goal is to create equal conditions for everyone, make the process more convenient, minimize corruption risks and protect rights of business entities and officials of regulatory authorities during the court appeals” – emphasized Head of the State Tax Service.