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.

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October 20, 2025

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

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