Ministry of Revenue and Duties is set to improve the quality of tax audits through electronic checks. The mechanism of electronic checks, the rights and obligations of taxpayers and tax auditors are defined by the Ministry in the draft law "On Amendments to the Tax Code of Ukraine on further introduction of e-services and electronic audits"

In particular, Ministry of Revenues proposes to regulate conducting electronic audits by controlling bodies based on the data in the tax returns and electronic documents of the taxpayer. These inspections will be conducted on the application of the taxpayer. It is also expected that the act (certificate) verifying such audit can be made in the form of an electronic document and sent electronically to the taxpayer.

"Introduction of electronic audits is part of our strategy for development of tax service, deregulation of business activities. Offering this form of control, we firstly want to save time to taxpayers, to make the state audit unpainful for them. Second, we focus on minimization of personal contact between the taxpayer and the state, minimizing the human factor", said Minister of revenue and duties Oleksandr Klymenko.

"e-audit" will be available from 1 January 2014 to single tax payers on a simplified system of taxation. For this you will need to notify territorial bodies of the Ministry of revenue and duties of your wish to be audited remotely 10 days in advance.

From 1 January 2015 the service will be available to all small and medium-sized businesses on the common system of taxation; from 1 January 2016 - for all categories of taxpayers. As pointed out by experts at the Ministry of Revenues, this gradual implementation is necessary for adaptation of entrepreneurs, taking into account all technical details.