Since July, Ukraine has been in effect again for a moratorium on business inspections. It is designed to limit administrative pressure on entrepreneurs and create a more predictable environment for work in war and recovery conditions. Control is maintained in high-risk areas, in particular in the field of excisable goods, and a risk-based approach is being introduced instead of scheduled inspections.
According to the State Tax Service, the number of inspections has already decreased by a third in August – from 3.6 thousand to 2.3 thousand. But to assess the real effect, more time and more feedback from the beneficiaries of this process – business representatives will be needed.
The experience of the previous moratorium, which was introduced in 2022, showed that even during the restrictions, businesses could remain under pressure. If they wanted, the regulatory authorities found formal grounds for inspections, from non-obvious risk criteria to not always genuine appeals from citizens. Therefore, the moratorium cannot be considered a complete lack of control.
What does this mean for entrepreneurs?
- The moratorium does not mean a complete ban on inspections. Unscheduled events in “risky” areas do not disappear, and the list of low-risk companies is not fixed.
- Enterprises should carefully monitor their own financial indicators and always provide documentary confirmation of transactions. Transparent reporting will reduce the likelihood of repeated inspections, and in the worst case, will form a solid basis for defending the company’s position in court.
- Professional protection is the key to unhindered activity. Having a lawyer in the team or reliable legal support will help to quickly and correctly respond to unlawful actions of regulatory authorities.
Currently, within the framework of the Government’s action plan, the list of permits and approvals that restrict business is being reduced, amendments are being made to the Code of Civil Procedure, and a digital control system is being introduced and its effectiveness is being regularly reviewed.
Despite this, the law firm “Beihul and Partners” emphasizes: even under the conditions of the moratorium, it is important to ensure transparency of operations and be ready to defend your rights. Especially if it is selective, as in this case, and the criteria for its application may not be obvious.
Our practice proves that a well-formed operational and legal strategy is the best way to minimize risks and guarantee business continuity.