# Statute 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.

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After 1 August 2026, the statute of limitations for tax audits covering 2020–2022 has, as a rule, expired: for returns filed on time and never amended, the 1,095th day fell on 30 July 2026. For some scheduled audits, the suspension of the limitation clock may have lasted longer. Audits of transfer pricing, controlled foreign companies and the taxation of non-residents’ income are subject to a 2,555-day limitation period.

This calculation rests on the general pause. The limitation clock stopped from 18 March 2020 to 31 July 2023 inclusive, first for the COVID-19 quarantine and then for martial law, and [Law of Ukraine No. 3219-IX](https://zakon.rada.gov.ua/laws/show/3219-20#Text) ended this pause as of 1 August 2023. The calculation holds if the pause for a given audit ended on that date and there are no amended returns, other suspensions or exceptions. However, according to published summaries of clarifications issued by the State Tax Service (STS) in late August 2026, the tax authority calculates the period separately for each documentary audit. For some scheduled audits, depending on how the transitional provisions are read, 2020–2022 may remain open until 29 November 2026 or even until the end of 2027.

## What periods can the tax authority audit in 2026?

The general rule is set by [clause 102.1 of Article 102 of the Tax Code of Ukraine](https://zakon.rada.gov.ua/laws/show/2755-17#n2288). The tax authority has 1,095 days to audit a taxpayer and assess tax liabilities, that is, the tax and penalties due. The count starts on the day after the filing deadline for the return or, if the return was filed late, on the day after it was actually filed.

If the tax authority has not assessed a liability within this period, the taxpayer is released from it, including any late-payment interest charged. A dispute over such a return can then no longer be heard either administratively or in court.

As a general rule, monthly returns are due within 20 calendar days after the end of the month, quarterly returns within 40 days after the quarter and annual returns within 60 days after the year (clause 49.18 of the Tax Code). If the last day falls on a weekend or public holiday, the deadline moves to the next operating day (clause 49.20 of the Tax Code). A 1,095-day period equals three 365-day years, so if it includes 29 February, it ends one day before the same calendar date three years later.

Under the general rule, this is where the line between closed and open periods stood on 12 October 2026 for returns filed on time and never amended. Returns with earlier filing deadlines, including annual returns for 2020 and 2021, are already closed under the same rule.

| Return | Filing deadline | Last day to assess additional tax | Status on 12 October 2026 |
| --- | --- | --- | --- |
| Annual corporate income tax return for 2022 | 1 March 2023 | 30 July 2026 | Closed |
| Quarterly returns for Q1 2023 | 10 May 2023 | 30 July 2026 | Closed |
| Monthly returns for June 2023 | 20 July 2023 | 30 July 2026 | Closed |
| Quarterly returns for Q2 2023 | 9 August 2023 | 8 August 2026 | Closed |
| Monthly returns for July 2023 | 21 August 2023 | 20 August 2026 | Closed |
| Monthly returns for September 2023 | 20 October 2023 | 19 October 2026 | Open |
| Quarterly returns for Q3 2023 | 9 November 2023 | 8 November 2026 | Open |
| Annual corporate income tax return for 2023 | 29 February 2024 | 28 February 2027 | Open |

The calculation covers audits whose pause ended on 31 July 2023: the returns were filed on time, never amended and are not affected by other suspensions under clause 102.3 of the Tax Code or sub-clause 69.36. For scheduled audits, the 2,555-day period and the cases described below, the dates may be later.

## How the 2020–2023 pause affected the statute of limitations for tax audits

Two provisions stopped the limitation clock. [Clause 52-2 of sub-section 10 of section XX (the transitional provisions) of the Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n16098) suspended it from 18 March 2020 for the duration of the quarantine. Under martial law it was suspended by [sub-clause 69.9 of clause 69 of the same sub-section](https://zakon.rada.gov.ua/laws/show/2755-17#n20051). Law No. 3219-IX, which took effect on 1 August 2023, ended the general suspension on that date.

In total the pause lasted 1,231 days. For a 1,095-day period with no amended returns, additional suspensions or exceptions, its effect depends on the return’s filing deadline:

- **Deadline before 18 March 2020:** the days before the pause count, so the 1,095 days ran out in July 2026 or earlier.
- **Deadline during the pause:** the count started on 1 August 2023, and day 1,095 fell on 30 July 2026.
- **Deadline after 31 July 2023:** the pause does not affect it, and the return “closes” in the usual way, after 1,095 days.

For example, the annual corporate income tax return for 2022 was due by 1 March 2023. That date fell within the pause, so the limitation period for it expired on 30 July 2026. The filing deadline for Q2 2023, 9 August 2023, came after the pause, and that period closed on 8 August 2026.

## Why 2020–2022 may still be open for scheduled audits

Audits resumed gradually after 1 August 2023, so the pause ended at different times for different types of audit. [Sub-clause 69.36 of clause 69 of sub-section 10 of section XX of the Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n21851) suspends the limitation clock for documentary audits restricted by the transitional provisions.

For scheduled audits this produces two conditional readings:

- if the pause for a company’s scheduled audit lasted until 30 November 2023, returns filed on time and never amended whose filing deadline fell within that pause, including those for 2020–2022, remain open to such an audit until 29 November 2026 inclusive;
- a literal reading of sub-clause 69.35-2, for companies that fell into none of the categories allowed into the audit schedule, gives a later cut-off: 31 December 2027.

If part of the 1,095 days elapsed before the pause, the period ends earlier. These are conditional conclusions drawn from the wording of the law, not dates taken from STS clarifications, so it pays to check the period stated in a scheduled audit order against your own calculation.

How long the pause lasted depends on which audits were restricted and until when.

| Period | Restriction | Tax Code provision |
| --- | --- | --- |
| 1 August to 1 December 2023 | Only manufacturers and sellers of excise goods, gambling businesses and providers of financial and payment services could be included in the schedule of planned audits | Sub-clause 69.35 |
| 1 August to 1 December 2023 | Unscheduled audits were carried out only at the taxpayer’s request and/or on grounds specified in the provision | Sub-clause 69.2-1 |
| 1 December 2023 to 31 December 2024 inclusive | The 2023 and 2024 audit schedules could also include non-residents operating through separate units, including permanent establishments, and such units themselves if they met the specified criteria, as well as taxpayers whose 2021 figures met at least one of the criteria in this sub-clause | Sub-clause 69.35-2 |
| 1 December 2023 to 1 December 2024 | A moratorium on documentary audits of sole proprietors (FOPs) in single tax groups 1 and 2, except audits linked to closing the business and audits at the taxpayer’s request | Sub-clause 69.35-1 |

Until 8 December 2023, sub-clause 69.36 referred to sub-clauses 69.2-1 and 69.35. Since that date it has covered audits not carried out in accordance with sub-clauses 69.2-2, 69.35-1 and 69.35-2.

Taxpayers whose tax address was in an affected territory on the date its temporary occupation, active hostilities or possible hostilities began are a separate case. A moratorium on documentary audits, with certain exceptions, applies to them. It lasts until the last day of the month in which the occupation or hostilities ended or the possibility of hostilities ceased, or, if the taxpayer moved its registered address to another part of Ukraine, until that change was registered (sub-clause 69.35-1). While the moratorium applies, the limitation clock for such audits is suspended, so the open periods of these companies close later.

The STS approach is known from published summaries. The period from 18 March 2020 to 31 July 2023 inclusive does not count toward the limitation period, but the tax authority does not treat 1 August 2023 as a single restart date for all audits and calculates the period separately for each documentary audit. This position is set out in two documents from late August 2026: individual tax consultation No. 5156/IPK/99-00-24-03-03 of 31 August 2026 and letter No. 23672/6/99-00-07-05-02-06 of 28 August 2026, issued at the request of the Association of Taxpayers of Ukraine. Their content was published by the association and by professional media, and these summaries do not set a final limitation date for any specific audit. An individual tax consultation may be relied on only by the taxpayer who received it (clause 52.2 of the Tax Code), but it shows how the tax authority approaches the issue.

Calculating the pause separately for each type of audit can also shorten it. In [its ruling of 17 June 2026 in case No. 160/19604/25](https://reyestr.court.gov.ua/Review/137520730), the Supreme Court held that for an audit of the taxation of a non-resident’s income, the suspension lasted from 18 March 2020 to 24 November 2022 inclusive, because Law No. 2719-IX allowed such audits from 25 November 2022.

## When the 2,555-day limitation period applies

Clause 102.1 of the Tax Code sets a 2,555-day period, that is, seven 365-day years, for three types of audit:

- transfer pricing (TP, Article 39 of the Tax Code);
- controlled foreign companies (CFCs, Article 39-2 of the Tax Code);
- the taxation of non-residents’ Ukrainian-source income (clause 141.4 of Article 141 of the Tax Code).

Clause 141.4 was added to this list by [Law No. 3721-IX](https://zakon.rada.gov.ua/laws/show/3721-20#Text), in force since 1 July 2024. The longer period covers documents on non-residents’ income whose retention period had not yet expired on that date (clause 73 of sub-section 10 of section XX of the Tax Code). In the ruling mentioned above, the Supreme Court refused to apply the 2,555 days to periods for which the 1,095 days had already run out before 1 July 2024.

The 2020–2023 pause extends this period too. Assuming a pause from 18 March 2020 to 31 July 2023 and no other suspensions or amended returns, a TP audit on 12 October 2026 can still reach returns with filing deadlines on or after 31 May 2016. If the pause for this type of audit ended earlier, the cut-off moves into 2017. An amended return on these matters opens a new period: 2,555 days from the day it is filed, limited to the amendments.

## When the statute of limitations does not protect a company

Even for closed years, there are cases where the limitation period does not apply, starts again or is suspended.

- **No return was filed.** A liability for that period can be assessed without any time limit ([sub-clause 102.2.1 of the Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n2290)).
- **A conviction or a case closed on non-exonerating grounds.** The limitation period does not apply if an official was convicted of evading this liability or if a decision to close the related criminal proceedings on non-exonerating grounds has taken legal effect (sub-clause 102.2.2). Nor does it apply once a guilty verdict under Article 369 or 369-2 of the Criminal Code of Ukraine has taken legal effect against the taxpayer or a person acting on its behalf or in its interests, if those acts could have reduced the tax base or understated the tax liability (clause 102.2-1).
- **An amended return was filed.** This is how a taxpayer corrects errors in a return already filed. The tax authority may assess liabilities, limited to the amendments, within 1,095 days of the day the amended return was filed (paragraph 2 of clause 102.1).
- **The clock was suspended for other reasons.** [Clause 102.3 of the Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n2295) suspends it, among other things, while a decision assessing a tax liability is under administrative or court appeal and while an audit is prohibited by law or by a court decision. Circumstances that prevent the tax authority from carrying out an audit also stop the clock, so waiting out the limitation period by denying auditors access will not, as a rule, work. These circumstances are:
- denial of access to an audit, if the tax authority complied with the conditions for access;
- a report stating that the audit could not be carried out, unless the actions taken to draw it up are found unlawful;
- a court challenge to the decision to carry out the audit, unless that decision is found unlawful or is cancelled.
- **Unified Social Contribution (USC).** No limitation period applies to the assessment, imposition and collection of USC arrears, fines and late-payment interest ([part 16 of Article 25 of Law of Ukraine No. 2464-VI](https://zakon.rada.gov.ua/laws/show/2464-17#n629)).

## Can documents for closed years be destroyed?

An expired limitation period is not, on its own, grounds for destroying documents: retention periods are checked separately. Under [clause 44.3 of the Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n1121), corporate income taxpayers, non-profit organizations and legal entities on the simplified tax system must keep source documents, accounting registers and financial statements for at least 1,825 days from the day the related return was filed. Documents needed to audit TP, CFCs and the taxation of non-residents’ income must be kept for 2,555 days.

According to a summary of the STS letter of 28 August 2026, retention periods are extended by the periods during which the limitation clock was suspended, including the pause from 18 March 2020 to 31 July 2023. If, for documents behind returns filed during the pause, the count effectively started on 1 August 2023, day 1,825 falls on 29 July 2028 and day 2,555 on 29 July 2030. For specific documents, the date is worth checking against all extensions and any audits or disputes still in progress.

If documents are not provided by the end of an audit or within the time limits set by clause 86.7 of the Tax Code, [clause 44.6 of the Tax Code](https://zakon.rada.gov.ua/laws/show/2755-17#n1127) treats them as having been absent when the return was prepared, unless they were seized by law enforcement. The tax authority may then disallow the expenses or input VAT credit they supported. Special rules for confirming data apply to taxpayers that operated in territories of active hostilities or occupation and cannot produce source documents for reasons specified in the law (sub-clause 69.28 of clause 69 of sub-section 10 of section XX of the Tax Code).

Failing to keep documents is penalized separately. The fine is UAH 1,020, or UAH 2,040 if the taxpayer has already been fined for the same violation within the year (clause 121.1 of the Tax Code).

## What a company should check now

1. Draw up a list of returns and reports for 2020–2023 with their filing deadlines, actual filing dates and all amended returns.
2. Flag controlled transactions, CFCs and matters relating to the taxation of non-residents’ income under clause 141.4 of the Tax Code separately, as the 2,555-day period applies to them.
3. Establish when the restrictions on scheduled and unscheduled audits stopped applying to your company, including the moratorium for tax addresses in territories of hostilities or occupation.
4. Check other grounds for suspending the clock under clause 102.3 of the Tax Code: challenges to decisions, denial of access to an audit and a report stating that an audit could not be carried out.
5. When you receive an order for a documentary audit, compare the period it covers with your own calculation for that specific type of audit. Any discrepancy is worth setting out in writing, for example in an [objection to the tax audit report](https://site6.prostir.net.ua/en/blog-en/objection-to-a-tax-audit-report/).
6. Do not destroy source documents for 2020–2023 until the extended retention periods have expired.

**UHY Prostir** [prepares companies for tax audits and supports them through the process](https://site6.prostir.net.ua/en/tax-risk-management/tax-inspection-support/), including checking whether the grounds and time limits for an audit are lawful, and, in a [voluntary tax audit](https://site6.prostir.net.ua/en/tax-risk-management/podatkovij-audit/), reviews your tax returns and accounting records. To find out which of your company’s periods are still open to audit, [contact our team](https://site6.prostir.net.ua/en/contacts/).** Larysa Sterniuk** (Tax & Accounting Advisory Lead)

## Frequently asked questions

### What periods can the tax authority audit in 2026?

As a general rule under clause 102.1 of the Tax Code of Ukraine, the tax authority can assess tax liabilities no later than the 1,095th day after the filing deadline for a return or, if the return was filed late, after the day it was actually filed. For returns filed on time with no amendments, other suspensions or exceptions, this period had expired by 12 October 2026 for 2022 and earlier years, for quarters up to and including Q2 2023 and for months up to and including August 2023. For some scheduled audits the suspension may have lasted longer, and audits of transfer pricing, controlled foreign companies and the taxation of non-residents’ income have a 2,555-day limitation period.

### How many years is 1,095 days?

A 1,095-day period equals three 365-day years. The limitation period starts on the day after the last day of the filing deadline for the return. If the period includes 29 February, it ends one day before the same calendar date three years later. For example, for a filing deadline of 9 August 2023, the last day was 8 August 2026.

### Can the tax authority audit 2020–2022 after 1 August 2026?

If the suspension for the relevant audit ended on 31 July 2023 and there are no amended returns, other suspensions or exceptions, it cannot: the 1,095-day limitation period for returns filed on time expired on 30 July 2026, taking into account the suspension from 18 March 2020 to 31 July 2023. However, according to published summaries of State Tax Service clarifications, the period is calculated separately for each documentary audit, and scheduled audits resumed gradually after 1 August 2023. As a result, under a conditional reading of the transitional provisions, these years may remain open to some scheduled audits until 29 November 2026 or later. Other exceptions are audits of transfer pricing, controlled foreign companies and the taxation of non-residents’ income with their 2,555-day period, unfiled returns, amended returns, certain criminal proceedings and other grounds for suspension under clause 102.3 of the Tax Code.

### Is the limitation period suspended under martial law?

The general suspension of limitation periods lasted from 18 March 2020 to 31 July 2023 inclusive. Since then, under sub-clause 69.36 of clause 69 of sub-section 10 of section XX of the Tax Code of Ukraine, the clock has been suspended for documentary audits that were not carried out because of transitional restrictions. These include scheduled audits of companies that could not be included in the audit schedule in 2023–2024 and audits of taxpayers whose tax address is in temporarily occupied territories or territories of hostilities. The general grounds for suspension under clause 102.3 of the Code also apply to all taxpayers, such as an appeal against a decision assessing a tax liability.

### How long must source documents be kept for closed periods?

Retention periods are checked separately from the limitation period. Corporate income taxpayers must keep source documents for at least 1,825 days from the day the return was filed, and documents on transfer pricing, controlled foreign companies and the taxation of non-residents’ income for 2,555 days. According to a summary of a State Tax Service letter published by the Association of Taxpayers of Ukraine, these periods are extended by the periods during which limitation periods were suspended, including the pause from 18 March 2020 to 31 July 2023. If, for documents behind returns filed during the pause, the count effectively started on 1 August 2023, the 1,825 days will run out on 29 July 2028.

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