This year, the number of inspections of private entrepreneurs increased by 12%

The Tax Service carried out 6,041 documentary inspections of private entrepreneurs this year. This is 12% more than in the same period last year, but 3.8 times fewer than in 2021.

Despite the relatively slow growth in the number of inspections, the amounts that businesses “have to pay extra” increased a lot this year — but there is an important detail. In total, the Tax Service charged entrepreneurs 5.98 billion UAH in additional taxes for the first three quarters of 2025. This is 2.6 times more than last year and 25 times more than in 2021. But even if the charged amounts are growing, it does not mean that entrepreneurs must actually pay them. So far, only about 22% (that’s 1.32 billion UAH) has been officially confirmed to pay. Last year, during the same period, almost half of the charged amounts were confirmed.

The same situation applies to fines. Out of 2.59 billion UAH in fines, only 15% (or 396.8 million UAH) has been confirmed.

It’s important to understand that the “confirmed amount” is the part that the entrepreneur really must pay after all objections, appeals, and decisions of the Tax Service or the court. First, the tax authority charges the amount, but only after these procedures does it become final and mandatory.

This year, tax officers in the Lviv region were the most productive — 805 inspections. They are followed by Kyiv (715), Kharkiv region (559), Dnipropetrovsk region (518) and Khmelnytskyi region (433). However, the Cherkasy region leads in the amount of additional tax liabilities — 1.87 billion UAH, 72% of which are fines. Still, only 1.7% of this amount has been confirmed — just 31.3 million UAH. The situation in the Dnipropetrovsk region is similar: out of 1.5 billion UAH in additional liabilities, only 3% has been confirmed — 46.2 million UAH.

The record holders were tax officers in the Ivano-Frankivsk region: they confirmed 94% of the assessed amounts — 19.85 million UAH out of 21.16 million UAH assessed.