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Limitation periods for tax audits regarding the taxation of income paid to non-residents and other issues on documentary tax audit limitation periods

authors: Alexander Minin, Andrii Kulida

13 July, 2026 Exclusive

The statute of limitations applicable to tax audits and tax assessments remains one of the topical issues in Ukrainian tax practice.

Currently, the Ukrainian tax authorities are conducting tax audits covering periods that significantly exceed the general limitation period established by Article 102 of the Tax Code of Ukraine. To justify this approach, they rely on the suspension of tax audit activities during the COVID-19 pandemic and under martial law.

In doing so, however, the tax authorities have adopted what can fairly be described as an expansive interpretation of the relevant legislative provisions.

Unfortunately, the Ukrainian Supreme Court has not yet provided a comprehensive analysis of all these issues. So far, its case law addresses certain aspects of how the statute of limitations should be applied.

A recent Supreme Court judgment (Decision as of June 17, 2026, in Case No. 160/19604/25) is relatively narrow in scope, as it concerns an unscheduled documentary tax audit related to the taxation of payments made to non-residents.

Nevertheless, the judgment contains several important findings of broader legal significance that may well extend beyond the specific circumstances of this case and prove relevant to other types of tax audits.

In our exclusive article, we examine the Supreme Court's key legal conclusions and discuss their practical implications for taxpayers.

The full version of the article is available in Ukrainian by the link.

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