ExplainerStatute of Limitations for Tax Audits in Ukraine After 1 August 2026
Which tax periods in Ukraine are closed to audit after 1 August 2026, when the 2,555-day limitation period applies and which audits may still reach 2020–2022.
Audit of financial and project statements — including international technical assistance and other grant projects — at the request of owners, banks, investors or donors; investigation of financial crime (forensics). We work remotely and, where needed, in English.
UHY Prostir performs voluntary audits of financial statements, audits of non-profit organisations and grant projects, other assurance engagements and investigations of financial misconduct — forensics.
We work with Ukrainian and foreign businesses, representative offices of foreign companies, non-profit organisations, international missions and implementers of donor programmes and projects in Ukraine.
Audits are carried out by UHY Prostir, part of the UHY International network.
A dedicated manager stays with you throughout the engagement — direct communication, no intermediaries.
The cost depends on the size of the company and the complexity of the engagement — we prepare a commercial proposal after a short clarification of the initial data.
Company size and the volume of business transactions.
The number of legal entities in the group, for consolidated audits.
The complexity of accounting processes and the number of business lines.
Urgency and the report language — Ukrainian, or English as well.
Timing depends on the volume of the company’s transactions and the complexity of its accounting. A standard audit takes from several weeks; an accelerated audit before the reporting deadline is possible — we confirm the timing for your company.
The basic package includes founding documents, financial statements for the reporting period, accounting registers and source documents for the transactions under review. The full list depends on the type of audit and is agreed at the contract stage.
A tax audit is carried out by the tax authority to check compliance with tax law. An independent audit assesses the reliability of financial statements and is ordered by the company or required by law; the audit opinion is not an act of a state authority, but it often reduces risks in later tax audits.
The audit practice is headed by Viktor Safinskyi. Our auditors have more than 15 years of experience, and UHY Prostir’s professional liability is insured for UAH 10 million.
Practical articles on audit, accounting and HR records, reporting, payroll, taxes and legal matters.