Ukraine: Moratorium of tax audits for certain business entities signed by president
The Ukrainian president signed an executive order enacting a one-year moratorium on inspections by law enforcement, customs, and tax authorities.
The Ukrainian president in July 2025 signed Executive Order No. 538/2025, enacting a one-year moratorium on inspections by law enforcement, customs, and tax authorities.
The moratorium applies to authorized economic operators and low-risk enterprises, excluding entities in high-risk tax, customs, contraband, and excisable goods sectors.
This aims to focus control on high-risk areas and reduce obstacles for Ukrainian businesses.
For more information, contact a KPMG tax professional in Ukraine:
Oksana Olekhova | OOlekhova@kpmg.ua