How to Prepare for a Tax Audit in 2026: Checklist of Documents and Actions

Many companies find out about an audit when there is almost no time left to prepare: a notification arrives from the tax authority, and they need to quickly understand whether their documents, reporting, and internal processes are ready. At this stage, minor issues often surface—issues that could have been fixed in advance.

In 2026, the State Tax Service plans to conduct 4,558 scheduled audits, with the highest number occurring in March and April. This means that thousands of companies will face tax inspectors.

Preparing for a tax audit is a systematic process that involves working with documents, reporting, and internal processes. It allows companies to go through the audit without unnecessary risks.

In this article, we will walk through a step-by-step preparation plan: what to check in advance, how to prepare documents, and how to act when the inspector is already at your company’s doorstep. You will also find checklists and a list of common mistakes that most often attract the attention of the tax authorities.

What to Check Before a Tax Audit: A Quick Checklist

This checklist can be used as a basic preparation plan for any audit—both scheduled and unscheduled.

First: Check Whether You Are Included in the 2026 Audit Schedule

The first step is to verify whether your company is included in the audit schedule.

The State Tax Service audit schedule is an official list of companies that the tax authority plans to audit during the year. If a company is on this list, it knows in advance the approximate month of the audit.

The 2026 audit schedule is published on the official website of the tax service in the section “Plans and Reports.” There, you can check whether your company is included using your company registration code or sole proprietor details.

After checking, it is advisable to:

• save confirmation of the check (for example, a screenshot or file);
• note the audit month;
• determine the period that will be covered by the audit.

You can also check your inclusion via business monitoring services such as Opendatabot/ YouControl, which allow you to quickly find a company by its registration code.

If your company is not on the schedule, it does not mean that there will be no audit. The tax authority may conduct an unscheduled audit, for example, due to a complaint from a counterparty or discrepancies in reporting.

What to Do After Receiving an Audit Notification

If a company receives a notification about an audit, it means that the timeframe has already been defined and preparation time is limited. At this point, it is important not to delay.

First steps:

• check the period covered by the audit;
• determine which taxes will be reviewed;
• appoint a responsible person;
• begin auditing primary documents for the relevant period.

The earlier a company starts preparing after receiving the notification, the fewer risks will arise during the audit itself.

Preparing for an Audit in 30 Days: 4 Key Areas

Audit preparation typically includes four main areas:

• audit of primary documents
• reconciliation of tax reporting
• verification of the integrated taxpayer account
• analysis of high-risk transactions

Let’s review each of them in detail.

1️⃣ Conduct an Audit of Primary Documents Before the Audit

An audit of primary documents involves checking the completeness and consistency of documents for each business transaction.

Start with document flow. Every transaction must be supported by a complete set of documents with no gaps in the chain.

A typical document chain looks like this: contract → invoice → act or delivery note → payment document → tax invoice or adjustment calculation (for VAT transactions).

🔸Primary Document Checklist Table

To quickly verify document completeness, use a short checklist for each document type

🔸What Else to Check

In addition to document availability, it is important to verify consistency:

• matching dates;
• consistency of amounts and item descriptions;
• presence of signatures and signatory authority;
• validity of electronic signatures (QES);
• no changes to documents after signing;
• no missing documents in the chain.

Discrepancies between documents or incorrect signatures are among the most common reasons for additional questions during an audit.

🔸How to Simplify Document Preparation

During an audit, tax authorities usually request documents for specific transactions or counterparties, so it is important to quickly locate the required files. When documents are stored in a single electronic archive, preparing a response package becomes much easier.

In Vchasno.EDM, you can organize primary documents, quickly find the required files, and generate document packages for submission to the tax authority.

2️⃣ Reconcile Tax Liabilities and Reporting

Reconciliation of reporting means checking whether tax returns correspond to actual business transactions and accounting records.

After reviewing primary documents, move on to reporting. During an audit, inspectors always reconcile tax returns with accounting data.

🔸What to Check in Reporting

• consistency between tax returns and accounting data;
• registration of tax invoices and adjustment calculations;
• correct reflection of income and expenses;
• absence of arithmetic or technical errors;
• consistency with accounting registers.

If errors are identified before the audit, it is better to correct them in advance. This is done by submitting an amended return—a special type of report that allows corrections to previously submitted data.

As a general rule, submitting an amended return before the audit results in a 3% penalty on the underpaid amount. The mechanism is described in detail in the official explanations of the tax authority.

🔸How to Simplify Reporting

Regular reconciliation helps identify inaccuracies before the audit and avoid technical liabilities.

In Vchasno.Zvit, you can simultaneously check the status of submitted reports, generate an amended return, and submit it online.

3️⃣ Check the Integrated Taxpayer Account

The integrated taxpayer account reflects all accruals, payments, penalties, and fines recorded in the tax system.
Before the audit, it is important to ensure that there are no unexpected amounts: penalties, fines, or outstanding balances from previous periods. Even a small debt can trigger additional questions during the audit.

🔸What to Pay Attention To

• whether there is any tax debt
• penalties or fines from previous periods;
• consistency of accrued and paid amounts;
• absence of technical underpayments.

If discrepancies are identified, it is important either to settle the debt or prepare explanations with supporting documents.

🔸How to Monitor Your Status

Regular checks help avoid situations where a debt is discovered during the audit itself. In Vchasno.Zvit, you can track tax liabilities, monitor reporting, and identify technical errors or underpayments.

4️⃣ Analyze High-Risk Transactions

High-risk transactions are those that may raise additional questions from tax authorities during an audit.

🔸Most Common Reasons for Questions

• incomplete set of primary documents;
• working with counterparties that have risk indicators;
• discrepancies in quantities or values;
• lack of proof of actual performance or delivery.

Inspectors usually check such transactions first.

🔸How to Prepare

• verify document completeness for each transaction;
• ensure there is proof of actual business activity;
• prepare explanations for unusual situations;
• gather all supporting documents in one place.

If a transaction looks unusual, it is better to prepare explanations in advance. This significantly simplifies communication during the audit.

What to Do on the Day of the Audit: 10 Practical Rules

When the inspector is already at your door, the key is to act according to a clear plan. Your behavior during the audit often determines how complex and lengthy it will be.

1. Appoint a responsible person
   There should be a single point of contact coordinating communication and document transfer.
2. Verify the inspector’s documents
   Check ID, audit order, and authorization.
3. Keep a record of submitted documents
   Track date, list, request basis, and responsible person.
4. Submit documents only upon official request
   This helps control scope and deadlines.
5. Prepare documents in packages
   Group them by transaction or counterparty.
6. Do not submit unnecessary documents
   This may expand the audit scope.
7. Coordinate written explanations
   Ensure they are consistent and supported by documents.
8. Monitor deadlines
   Track all response deadlines carefully.
9. Keep copies of all submitted materials
   For future audits or disputes.
10. Maintain a single communication channel
    Avoid conflicting information from multiple employees.

Conclusions

Regular audit preparation is not an additional burden but a way to make tax processes predictable and manageable. The earlier a company reviews its documents, reporting, and settlements, the smoother the audit will be.

In practice, most issues arise not from complex violations but from minor technical mistakes: missing documents, inaccuracies in reporting, or inconsistencies between systems.

To reduce risks, focus on three key steps:

• review primary documents and signatures;
• reconcile reporting and budget settlements;
• define a clear internal audit workflow.

When these processes are organized in advance, the audit is faster and less stressful for the team.

Digital tools such as Vchasno.EDM, Vchasno.QES, and Vchasno.Zvit allow companies to systematically prepare documents, verify signatures, and manage reporting without manual work or duplication.