What Changed on 20 July 2025?
| Old Situation | New Rule |
|---|---|
| Multiple state bodies (Tax, Customs, State Audit) could launch separate checks simultaneously. | No simultaneous inspections without prior inter‑agency coordination. |
| Ad‑hoc scheduling often announced with minimal notice. | Quarterly audit plans must be agreed and published. |
| Businesses sometimes learned of an audit only days—or hours—before inspectors arrived. | Mandatory 10‑calendar‑day written notice before any inspection begins. |
Key Deadlines
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First‑Quarter audits:
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Agencies must harmonise their inspection schedules by 10 December of the previous year.
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Second–Fourth Quarters:
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Inspections must follow the plans posted on the official websites of the State Tax Service and State Customs Service.
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Why This Matters for Companies
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Reduced disruption: Coordinated visits cut duplicated document requests and keep operations running.
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Legal predictability: Firms can assemble teams, prepare records, and ensure compliance ahead of time.
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Stronger defence: Clear timelines give legal departments evidence to challenge unlawful or overlapping checks.
“The days of three agencies turning up at once are over. Now we can plan—and we have better tools for legal defence,”
— Olha Myshurovska, tax‑law expert
Action Checklist for Businesses
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Monitor published inspection plans on the Tax and Customs websites.
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Log the exact date any audit notification is received.
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Verify the 10‑day notice rule—flag any shorter lead time.
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Check for duplication: If two agencies schedule overlapping audits, request rescheduling or file an appeal.
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Keep all communications in writing—emails, courier receipts, or electronic cabinet messages.
Bottom Line
Resolution № 887 brings a one‑stop logic to Ukraine’s audit regime: single schedule, single notice window, and shared responsibility among regulators. The reform should ease compliance workloads, improve transparency, and let enterprises focus on growth—even amid broader economic turbulence.
