A Letter from the Tax Service: How to Check the Document and Respond on Time

After receiving a letter from the State Tax Service of Ukraine (STS), first identify the type of document, verify that it is genuine, and record the date of proper service. The next step depends on this: responding to an information request, preparing for an audit, objecting to its findings, appealing a decision, or checking tax debt. The rules below apply to entrepreneurs and businesses operating in Ukraine and are based on the Tax Code of Ukraine (TCU).

For a standard information request, the general response period is 15 working days beginning on the day after receipt; for a counterparty reconciliation, it is 10 working days. Other documents have their own procedures and deadlines. Assign someone to handle the letter, add the deadline to the calendar, prepare an explanation with supporting documents, and keep proof of submission. Send an audit order or tax notice-decision to a tax lawyer immediately, together with evidence of service.

Identify the document sent by the tax service

Read the document’s title, contents, and cited legal provisions. A covering letter may contain several attachments, each requiring a separate action.

A counterparty reconciliation is not an audit. The STS compares data on business relationships, transactions, and settlements; it may address only the matters specified in the request. A certificate is drawn up as a result and provided to the business entity within ten days. A repeat reconciliation on the same matter is prohibited — TCU Clause 73.5.

Verify that the letter is genuine and establish the service date

Practical check: Open the Electronic Cabinet using your usual method, check whether the document is there, and compare its number, date, sender, and attachments. If you have doubts, contact the relevant STS authority using contact details you find yourself on its official resource. Until you confirm the document is genuine, do not send documents to an address in an unsolicited message or enter electronic signature details through a link in the letter.

Under TCU Clauses 42.1–42.2, STS documents must be in writing, duly signed, certified with a seal where required by law, and displayed in the Electronic Cabinet. Proper service may take place by electronic correspondence under Clause 42.4, by registered mail with acknowledgment of receipt to the tax address, or in person to the taxpayer or their representative.

When an electronic document is considered served

For an ordinary retail entrepreneur, correspondence from the STS through the Electronic Cabinet requires an application expressing the wish to receive documents this way. TCU Clause 42.4 permits this format for taxpayers who file electronic reports and/or have completed online electronic identification. Filing electronic reports alone does not replace the application to receive documents.

The STS sends the document to the Cabinet and simultaneously notifies the taxpayer by email. The document is considered served if it meets legal requirements for electronic documents and electronic trust services and is available in the Cabinet. The service date is determined by the delivery receipt:

• general rule — the date stated in the receipt;
• if delivery takes place after 18:00 — the next working day;
• if delivery takes place on a weekend or public holiday — the first working day after it.

The date on which the store owner reads the notification may differ from the legal service date. Keep the document and the receipt showing the delivery time. If the STS does not receive a delivery receipt within two working days of sending the document, it must send a paper document by registered mail with acknowledgment of receipt or serve it in person on the third working day.

What to check for paper correspondence

If you did not apply to receive documents through the Cabinet, an ordinary entrepreneur is served by mail or in person under TCU Clause 42.5. Keep the envelope and acknowledgment of receipt; if you collect the document in person, record the date and obtain your copy.

Refusing a postal item or being absent from the tax address does not necessarily delay the deadline. Under Clause 42.5, the document may be considered served on the date recorded by the postal service in its notice stating the reason for non-delivery. A separate exception under Clause 42.3 applies if the taxpayer properly and promptly notified the authorities of a change of tax address: from the date of state registration of the change of tax address until the taxpayer’s records are updated, the taxpayer is exempt from complying with the requirements of documents sent to the former tax address and returned because the addressee was absent.

An ordinary email with a scanned attachment does not, by itself, prove proper service under Article 42. Check other delivery channels and the circumstances of receipt before concluding that there is no duty to respond. The service rules are set out in TCU Article 42.

Check the legality of an information request under Clause 73.3

The request must be signed by the head of the controlling authority, their deputy, or an authorized person. In addition to a signature, it must contain:

1. A lawful ground for sending the request and information that supports that ground.
2. A list of the requested information and documents to be provided.
3. The seal of the controlling authority.

For a retail business, possible grounds include facts indicating a possible violation, identified inaccuracies in a tax return, a counterparty reconciliation, or a complaint concerning a tax or excise invoice as provided by law. A buyer’s complaint about any document is not equivalent to the specific ground concerning invoices: compare the request with the particular provision in Subclause 73.3.1.

If the STS relies on facts indicating a possible violation, those facts must be stated in the request. As a practical matter, check whether the document makes clear which transaction, period, return, or discrepancy you need to explain. A general reference to the tax authority’s right to collect information is not enough to identify a specific claim.

At the same time, the law provides for special cases. For example, under Subclause 73.3.6, in specified circumstances involving international exchange, the STS states the ground under item 8 of Subclause 73.3.1 without disclosing the contents of the foreign request. Assess the requirements in light of the specific ground applied by the tax authority.

Exemption from responding is provided for by Subclause 73.3.4 when a request violates the requirements in the first through fifth paragraphs of Clause 73.3. This rule applies to the statutory requirements for a request. A typographical error or other minor inaccuracy does not provide a universal basis for ignoring every STS letter. The requirements and grounds are set out in TCU Clause 73.3.

Calculate the deadline and organize the response

A standard request under Subclause 73.3.3 has a deadline of 15 working days beginning on the day after receipt, unless the TCU sets a different period. For a counterparty reconciliation, the deadline is 10 working days beginning on the day after receipt. Check the specific provision if the request concerns a different matter. For example, during an audit, a large taxpayer must provide, on request, the copies specified in Clause 85.2 of documents it created electronically no later than two working days after the day of receipt of the request.

If the electronic format and procedure for providing that information have not been established, the taxpayer is exempt from the obligation to provide it electronically. There is no basis for applying this rule to every store.

Martial law does not, by itself, suspend all response and appeal deadlines. The general suspension under Subclause 69.9 of Clause 69, Subsection 10, Section XX of the TCU applied until 1 August 2023. It cannot be cited as a current general exemption from meeting deadlines.

Practical workflow:

1. Record the document number, legal service date, provision setting the deadline, and final submission date.
2. Assign one person to collect the materials and determine who will check the figures and sign the response.
3. Divide the questions among the accountant, owner, and person responsible for inventory records. For each question, list the required document.
4. Set an internal completion date before the statutory deadline, leaving time to check the attachments and delivery confirmation.
5. Track the matter through completion: submit the response and keep proof of submission.

A phone call with an inspector or a request to clarify the request does not entitle you to move the statutory deadline on your own.

Prepare an explanation and numbered attachments

A response to a valid request must contain the requested information and the documentary confirmation required by law. A message saying “letter received” does not meet this obligation.

1. Identify the recipient and document details. State the taxpayer’s details, date and number of the request, and the date and number of your response.
2. Explain each item using the request’s numbering. Describe the actual transactions, period, amounts, and reason for any discrepancy. Link each explanation to a specific attachment.
3. Reconcile the data. Check invoices, payments, returns, accounting entries, and tax return figures. If documents conflict, establish the reason before signing the response.
4. List the attachments. Number the documents and pages; state each title, date, number, and page count. Check that scans are legible.
5. Limit the package to the subject of the request. Do not attach unrelated contracts, the full customer database, or other personal data unrelated to the requested circumstances. Keep the details needed to confirm the transaction.
6. Sign and submit the response. Use an appropriate submission method under TCU Article 42 and keep the final text together with all attachments.

Source documents are essential: TCU Clause 44.1 requires tax accounting figures to be supported by them and other documents provided for by law. A summary table can help explain transactions, but it must be reconciled with the documents on which it is based.

Illustrative example. The STS asks for an explanation of sales and returned goods. According to the store’s documents, sales amounted to UAH 120,000 and returns to UAH 8,000. The difference is UAH 112,000. In your response, state both amounts, the dates and return documents, and explain how they were recorded, taking your tax regime into account. The arithmetic total alone does not establish the tax figure.

The commercial nature of data or a “confidential” marking does not, by itself, provide a general exemption from a lawful request under Clause 73.3. During an audit, Clause 85.3 expressly provides for separate handling of documents containing trade secrets or confidential information: the recipient must be identified and the handover for examination, study, and return must be recorded in a statement signed by both parties.

If you have already submitted these documents

Under Subclause 73.3.4, you may state the date and number of the earlier letter by which you already provided the requested information and its documentary confirmation in response to an earlier request from the same controlling authority. The exemption applies only to that extent. As a practical measure, also identify the relevant attachments and keep proof of the earlier submission. Prepare a separate response to new questions or questions about another period.

If the request does not meet legal requirements

It is advisable to support a lawful exemption from responding with an assessment of the specific defects. As a practical measure, send a reasoned letter identifying the request, the exact requirement that was breached, the factual defect, and the reference to TCU Subclause 73.3.4. This letter will help record your position.

For example, if the STS relied on facts indicating a possible violation but did not state those facts, explain that specific discrepancy. Do not limit your response to the phrase “the request is unlawful.” If the meaning is ambiguous, ask a lawyer to assess whether an exemption applies and how to respond to the document’s other questions.

Keep proof of submission and retain original documents

For in-person submission, as a practical measure, keep a second copy of the covering letter marked as received. For postal submission, keep the enclosure inventory, receipt, and acknowledgment of receipt; for electronic submission, keep the submitted document and attachments, together with proof of delivery and registration. Check that the proof relates to the correct package.

Organize the originals and retain them. During an audit, Clause 85.5 prohibits the seizure of originals except in cases provided for by criminal procedure law. If the STS requests copies under TCU Clause 85.4, check the date of the request: the official must submit it no later than five working days before the audit ends. The transfer of copies during an audit is recorded in an inventory, a copy of which must be given to the taxpayer against signature. Copies are certified by the signature of the taxpayer or its official and by a seal, if the taxpayer has one, in accordance with TCU Article 85.

Documents related to an audit and an appeal against its results must be kept until the relevant procedures and deadlines are complete, but for no less than the periods set out in Clause 44.3. Under the general procedure in Clause 44.5, if documents are lost or damaged, you must notify the controlling authority in writing within five days of the event, attach supporting documents, and restore the lost materials within 90 calendar days beginning on the day after the notice reaches the authority.

For taxpayers who operated in territories of active hostilities or temporarily occupied territories and cannot produce source documents because of circumstances set out in Subclause 69.28 of Clause 69, Subsection 10, Section XX of the TCU, a special procedure applies for reporting the loss of documents or inability to remove them. Before responding to a request, the accountant and lawyer should check which procedure applies to your situation and prepare the required notice.

Detailed conditions for notification and protection of reporting periods are explained in the article on electronic documents and their retention.

What changes if the STS orders an audit

After receiving an order, do not automatically apply the response deadline for an information request. Under Clause 85.2, the obligation to provide all documents that relate to the subject of the audit or are connected with it arises after the audit begins.

For an ordinary Ukrainian retail taxpayer, a copy of an order for an unscheduled documentary audit must be served before the audit begins under Article 42. For an on-site documentary or factual audit, Article 81 also requires the inspectors to present their audit authorizations and official identification. Compare their details, the grounds, type of audit, start date, duration, and the period of activity stated in the order. An off-site documentary unscheduled audit follows a separate procedure under Article 79, referenced by Clause 78.5.

Failure to present the documents required by Article 81, or a breach of its requirements for their preparation, is a lawful ground for refusing access to an on-site or factual audit. Decide whether to refuse access with a tax lawyer after reviewing the specific documents. To assess whether an audit is permissible during martial law, the special rules for the relevant audit type, taxpayer, and territory must also be checked; the general rules in Articles 78 and 81 alone are not sufficient.

Failure to respond may be grounds for an unscheduled audit only under the relevant conditions. In particular, Subclauses 78.1.1 and 78.1.4 link an audit to information about a violation or an inaccurate tax return and failure to provide explanations with supporting documents within 15 working days. Subclause 78.1.9 provides for an audit based on complaints specified by law concerning tax or excise invoices if the taxpayer fails to provide explanations and documentary confirmation within 15 working days beginning on the day after receiving a written request containing information from the complaint.

Under Clause 78.2, the STS is prohibited from conducting unscheduled documentary audits under Subclauses 78.1.1 and 78.1.4 on matters already covered by earlier audits of the taxpayer. However, restrictions established by the TCU on grounds for audits do not apply to audits conducted at the taxpayer’s own request. Subclause 78.1.19 provides for an audit due to failure to provide information for a counterparty reconciliation within 10 working days and limits it to the matters in the request.

The STS must follow the appointment procedure and applicable restrictions — TCU Article 78.

The mere fact that no response was sent does not mean that a universal fine automatically applies to every letter. If the STS asserts that a penalty applies, check the specific liability provision, the elements of the violation, and whether it applies to your request.

What to do after an audit report or tax notice-decision

Objections to an audit report: generally 10 working days

If you disagree with the report, sign it with objections as provided by Clause 86.1. Under the general rule in Clause 86.7, submit objections, additional documents, and explanations to the authority that conducted the audit within 10 working days beginning on the day after receipt of the report or certificate. In your objections, you may state that you wish to participate in the review in person, through a representative, or by video conference.

For each disputed finding, state the page of the report, the STS position, your explanation, calculation, and evidence. Do not delay submitting supporting documents. Under Clause 44.6, if the taxpayer does not provide documents supporting the reported figures before the audit ends or within the period in Clause 86.7, those documents are considered absent when the reports were prepared. An exception applies when documents have been seized or otherwise removed by law enforcement authorities. If originals have been seized, notify the STS and provide confirmation: under Clause 85.9, the authority that seized them must provide copies or ensure access, and the audit deadlines are postponed until the copies are received or access is provided.

A special period of five working days beginning on the day after receipt of the report or certificate applies to objections to the results of an audit under Subclause 78.1.5, conducted in connection with the review of earlier objections or a complaint. Those objections are not reviewed separately; they are added to the relevant file under Subclause 86.7.4. Clause 86.11 sets a separate procedure for a certificate of an electronic audit: the taxpayer must sign it within five working days of service. If the taxpayer disagrees with the certificate’s findings, facts, or data, they may submit objections together with a signed copy of the certificate. Therefore, check the type of audit before calculating the deadline.

Complaint against a decision: generally 10 working days after receipt

Under Clause 56.3, an administrative complaint must be submitted to the higher-level controlling authority within 10 working days following the day of receipt of the tax notice-decision (ППР) or other appealable decision. For the general procedure under Clause 56.3, the period begins after receipt of the decision itself. The date of the audit report or the date the tax notice-decision was drawn up does not replace that event. A separate rule applies to a decision refusing to register a tax invoice or adjustment calculation: under Subclause 56.23.1, a complaint must be submitted within 10 working days following the day the decision was made, not received. Under Subclause 56.23.5, that complaint and its attachments must be submitted electronically.

Complaints against decisions of territorial tax authorities are submitted to the STS of Ukraine. At the same time as submitting the complaint, notify the authority that made the decision that you are appealing it, in writing or electronically, in compliance with TCU Clause 42.4, as required by Clause 56.5. Attach your arguments, calculations, necessary evidence, and proof of the service date. Copies of documents must be duly certified under TCU Clause 56.3.

Under Clause 56.15, a complaint submitted within the period set by the first paragraph of Clause 56.3 — within 10 working days after the day of receipt of the decision — suspends enforcement of the monetary liability determined by the decision until the administrative appeal ends. The disputed amount is considered unagreed during this period.

There are exceptions. Clause 56.12 provides for 30 calendar days after the day the decision is received if the STS assessed a liability for reasons unrelated to a breach of tax law. If the final day of a period under Article 56 falls on a weekend or public holiday, Clause 56.13 moves it to the first working day after that date. For timely postal submission, take Clause 56.16 into account: the filing date is the date the postal service accepts the taxpayer’s item, as stated in the acknowledgment of receipt or on the envelope; for direct submission, it is the day the relevant controlling authority actually receives the complaint.

Clause 56.3 allows a complaint to be filed within six months after the general deadline expires, together with a request to reinstate the missed deadline and, if available, copies of documents supporting valid reasons for missing it. Reinstatement depends on the controlling authority’s assessment of those reasons.

Determine the deadline for filing in court with a lawyer as soon as you receive the decision, taking into account the type of dispute and any preceding administrative appeal. After the administrative appeal procedure, Clause 56.19 provides one month following the day that procedure ends to challenge a decision assessing a monetary liability in court. It is unsafe to plan court proceedings using the universal reference point of “1095 days.” The appeal rules are set out in TCU Article 56.

If you receive a tax demand for debt

A tax demand concerns tax debt. Under Clause 59.3, it is sent with a detailed calculation no earlier than the first working day after the payment deadline has expired. A demand may arrive without a prior tax notice-decision if the taxpayer declared the liability themselves but did not pay it on time. Under Clause 56.11, a monetary liability determined by the taxpayer is not subject to appeal. If you appeal a tax demand, distinguish errors in the demand itself from errors in your own tax return: appealing the demand does not replace correcting the return.

As a practical matter, reconcile the tax type, period, amount, and grounds for the debt against filed returns, decisions, and payment documents. Check the account status in the Electronic Cabinet. If a payment has not been credited or the demand is incorrect, prepare supporting evidence and promptly determine the appropriate correction procedure and, if necessary, appeal. An ordinary letter asking the STS to check a payment does not replace an administrative complaint.

Clause 59.1 provides for a threshold: no demand is sent and no repayment or collection measures are applied if the total debt does not exceed 180 times Ukraine’s statutory non-taxable minimum income of citizens. This rule does not write off the debt. If the debt changes after a demand is sent but is not fully repaid, no additional demand is sent; the debt owed is the amount outstanding on the repayment date — TCU Article 59.

How to gather payment, sales, and stock data in Торгсофт

If you keep records in Торгсофт, use the available entries to reconcile transactions covered by the request. In the «Фінансовий документ» form (“Financial document”), you can filter transactions by period, counterparty, cash desk, outlet, and business; print a list or create an Excel document through the report settings. To get opening and closing balances for a period in the «Касові операції» (“Cash operations”) report, specify the relevant cash desk and dates; also select a currency for correct totals. Compare the resulting selection with payment documents.

For a sales explanation, the «Реалізація» form (“Sales”) provides a goods report for a period, a daily report, and the option to save an invoice in available formats. Check the time range: if sales hours are specified for a report covering multiple days, it will include only that time window on each day. To check stock, use «Стан складу» (“Warehouse status”) with the «Стан на дату» (“Status as of date”) filter, view stock movements, and use the stock card, which shows the balance after receipt, sale, return, and transfer.

Before including these materials in your response, check the business, warehouse, cash desk, period, and completeness of recorded transactions. Use reports to explain and reconcile transactions, and attach source documents according to the subject of the request. Organize the drafting of the response, legal position, signing, and submission to the STS separately.

Official source for the legal rules

Tax Code of Ukraine dated 02.12.2010 No. 2755-VI: Article 42 — correspondence and service; Article 42-1 — Electronic Cabinet; Clauses 44.1, 44.3–44.6 — documentary confirmation, retention, and loss of documents; Clauses 56.3, 56.5, 56.11–56.19, Subclauses 56.23.1 and 56.23.5 — appeals; Article 59 — tax demand; Clause 73.3, including Subclauses 73.3.1–73.3.4 and 73.3.6, and Clause 73.5 — requests and counterparty reconciliations; Subclauses 78.1.1, 78.1.4, 78.1.5, 78.1.9, and 78.1.19, Clauses 78.2 and 78.4–78.5 — unscheduled audits; Article 81 — access to on-site and factual audits; Article 85 — provision of documents; Clauses 86.1, 86.7, and 86.11 — recording audit results and objections; Subclause 69.9 of Clause 69, Subsection 10, Section XX — temporary suspension of deadlines until 1 August 2023; Subclause 69.28 of that clause — special procedure for lost source documents or inability to remove them.