A written request from the tax authority: how to respond and avoid an audit

A written request from the State Tax Service of Ukraine (STS) does not yet mean that the company is being audited or that the tax authority has found a violation.

Most often a request is sent when the STS has spotted discrepancies in reporting, received information about a possible violation, is analysing transactions with a particular counterparty or is carrying out a cross-check.

Ignoring such a document is dangerous. Failing to reply, missing the deadline or sending a formal reply without explanations and documents can lead to a fine and an unscheduled documentary audit.

Below we explain how to check whether a request is lawful, what to give the tax authority and how to draft a reply without creating new risks for the business.

What a written STS request is

Under Article 73 of the Tax Code of Ukraine, the tax authority may send a taxpayer a written request for information and documentary evidence.

A request is not a tax audit. The STS asks a company or a sole proprietor (FOP) to explain certain transactions and provide documents so that it can verify tax information it has received.

The tax authority may request, for example:

• contracts and supplementary agreements;
• invoices;
• delivery notes and VAT invoices;
• acts of acceptance for work or services;
• payment orders and bank statements;
• consignment notes;
• documents on the origin of goods;
• explanations of specific business transactions;
• information on staff, fixed assets, warehouses or production capacity;
• documents on dealings with specific counterparties.

But the STS’s right to send requests is not unlimited. A request must have a lawful ground and meet the formal requirements of the Tax Code.

Why the tax authority may send a request

The grounds are listed in subparagraph 73.3.1 of the Tax Code. The most common situations are:

• analysis of tax information has revealed facts that may indicate a violation;
• a tax return contains inaccurate data or discrepancies;
• figures in a tax return do not match VAT invoice data, financial statements or other information systems;
• a complaint has been filed about a VAT or excise invoice;
• a cross-check of transactions with a counterparty is under way;
• controlled transactions or compliance of prices with transfer pricing rules are being examined;
• a request has been received from a competent authority of a foreign state;
• other circumstances provided for by the Tax Code.

If the request concerns a possible violation, the STS must not simply cite an article of the Code, but set out the facts and information that prompted it.

A generic wording such as “in connection with the analysis of tax information” may not be enough. The taxpayer must understand which transaction, reporting period, tax or discrepancy they are being asked to explain.

What a request must contain

Under paragraph 73.3 of the Tax Code, a written request must:

• be signed by the head of the tax authority, their deputy or an authorised person;
• state the grounds for sending it and information confirming that those grounds exist;
• contain a list of the information and documents requested;
• bear the seal of the tax authority.

Also check:

• to whom the document is addressed;
• whether the name and tax number are correct;
• the date and number of the request;
• the period it covers;
• the specific counterparties and transactions;
• the method and date of delivery.

A request may arrive by post or in the taxpayer’s Electronic Cabinet. So keep an eye on both paper mail and correspondence with the STS in the Electronic Cabinet.

The response deadline runs from the date the request was properly delivered.

How much time you have to respond

The general rule: information and documents must be provided within 15 business days from the day following receipt of the request.

If the request was sent as part of a cross-check, the deadline is 10 business days from the day following receipt.

Only business days count, not calendar days.

Immediately after receiving a request:

1. record the date of delivery;
2. work out the last day for the reply;
3. assign responsibility for legal analysis, accounting data and document preparation;
4. do not leave the work to the last few days.

If you have already provided some of the documents to the same tax authority, you can refer in your reply to the date and number of the letter you sent them with. We have not found a specific provision of the Tax Code that expressly exempts taxpayers from resubmitting documents, so if in doubt it is safer to attach copies again.

What to do after receiving a request

Step 1. Do not send documents straight away

First, analyse whether the request itself is lawful.

Automatically sending everything the STS has listed may disclose information unrelated to the ground for the request, or raise questions about transactions the tax authority was not originally looking at.

Step 2. Find out the reason for the request

Establish:

• what possible violation the STS sees;
• which tax and period it concerns;
• which transaction or counterparty raised questions;
• whether the documents requested relate to the stated ground.

If the ground is worded too broadly, take this into account when preparing the reply.

Step 3. Review the transaction internally

Before handing over documents, check:

• whether there is a contract and what it says;
• the signatories’ authority;
• primary documents;
• payment;
• how the transaction is reflected in accounting and tax records;
• whether the goods were actually delivered or the services actually provided;
• whether the VAT invoices match the actual transaction;
• whether dates, volumes, prices and payment descriptions are consistent.

Documents are assessed as a whole. Even a formally correct act of acceptance will not prove that a service was real if it does not show what was done and with what result.

If the question concerns a specific supplier, it helps to have a file on them in advance. How to compile one is explained in our article on checking a counterparty.

Step 4. Decide on the scope of the reply

Provide information that:

• directly relates to the STS’s questions;
• supports your position;
• matches the stated period and transactions;
• contains no unnecessary details unrelated to the request.

There is no need to hand the tax authority the company’s entire archive “just in case”.

Can you refuse to answer an unlawful request?

Under subparagraph 73.3.4 of the Tax Code, a taxpayer is released from the obligation to reply if the request was drawn up in breach of the established requirements. For example, when:

• no lawful ground is stated;
• no facts confirming a possible violation are given;
• there is no specific list of information and documents;
• the request was signed by an unauthorised person;
• other mandatory details are missing.

But ignoring even a questionable request entirely is risky.

In practice it is safer to send a reasoned reply within the deadline that:

• lists the defects found;
• cites the relevant provisions of the Tax Code;
• explains why the request does not create an obligation to provide documents;
• if necessary, gives general explanations that do not harm the company’s position.

Whether to refuse fully or partly should be decided after a legal analysis of the specific document. A formal defect does not always make the whole request unlawful.

Consequences of not replying

If a lawful request is left unanswered, or answered only with a formal letter without the necessary documents, there are two main consequences.

1. Unscheduled documentary audit

Subparagraph 78.1.1 of the Tax Code allows an unscheduled documentary audit to be ordered if the taxpayer has not provided explanations and documentary evidence regarding the possible violations stated in the request.

The risk of an audit remains even if a reply was sent but did not dispel the STS’s reasonable doubts.

So the purpose of the reply is not just to meet the deadline. It should explain the transaction with documents and rebut the assumption of a violation.

2. Fine

Paragraph 121.2 of the Tax Code provides for a fine for failing to reply or for providing information and documents incompletely:

• in most cases, one minimum wage for each violation, which is UAH 8,647 in 2026;
• in the special cases set out in items 6–8 of subparagraph 73.3.1 of the Tax Code, five minimum wages, i.e. UAH 43,235 (5 × UAH 8,647).

Paying the fine does not release the taxpayer from the obligation to provide the requested information.

How to draw up the reply

A convenient structure for the reply:

1. details of the company or FOP;
2. number and date of the STS request;
3. date it was received;
4. a brief statement of the legal position;
5. an explanation for each question in the request;
6. references to documents;
7. a list of attachments with titles and number of pages;
8. signature of the director or an authorised person.

It is best to number the documents and submit them with a list.

In the Electronic Cabinet the reply is sent via the “Correspondence with the STS” menu, with documents attached as PDF files. The total size of files in one message is limited to 5 MB. If there are more documents, the STS allows them to be sent in several parts one after another within the same time frame; state the number and date of the request in the “Summary” field of each part.

Keep:

• a copy of the reply;
• the full set of attachments;
• receipts from the Electronic Cabinet;
• the postal list of contents and proof of delivery;
• internal materials from the analysis of the transaction.

Typical mistakes

Companies and FOPs most often:

• ignore a request because of formal defects;
• miscalculate the response deadline;
• send documents without prior legal analysis;
• provide more information than the STS asked for;
• reply with general phrases without documentary evidence;
• do not explain the economic substance of the transaction;
• hand over documents without a list;
• do not keep proof of sending;
• give contradictory explanations from the director, the accountant and other employees;
• create or alter documents retroactively.

The reply should be single, consistent and in line with the accounting records, tax reporting and primary documents.

Conclusion

An STS request cannot be put aside as a formality. The quality of the reply often decides whether the matter is closed at the correspondence stage or the tax authority orders an unscheduled audit.

After receiving a request:

• record the date of delivery;
• check the lawfulness and details of the document;
• find out the real reason for the request;
• review the relevant transactions internally;
• provide only relevant, verified documents;
• meet the deadline;
• keep proof of sending.

If the tax authority still orders an inspection after your reply, see our article on unannounced on-site tax inspections.

Legal framework

• Tax Code of Ukraine No. 2755-VI — Art. 42 (sending documents to the taxpayer), para. 73.3 of Art. 73 (written request: grounds, details, deadlines, release from the obligation to reply), subpara. 78.1.1 of para. 78.1 of Art. 78 (unscheduled audit for failure to reply), para. 121.2 of Art. 121 (fine for failing to provide information on request)
• Resolution of the Cabinet of Ministers of Ukraine No. 1245 of 27 December 2010 — Procedure for sending written requests to taxpayers (requirements for the reply: number and date of the request)

ARGUS Consulting group analyses STS requests, reviews business transactions and documents, prepares well-reasoned replies and helps reduce the risk of fines and unscheduled documentary audits. See tax dispute support.

Legal framework as of 09.10.2026.