STS warns: in May 2026, operational tax audits will be conducted in the sphere of trade in goods and services, including online, passenger transportation, including cab services, paid parking services, currency exchange offices, sale of tobacco products.
These are the areas, which, according to the analysis of the STS, are currently the most exposed to the risk of tax violations. Controls will be carried out based on the results of review of applications, notifications, complaints, information from the media, etc.
Operational tax audits are carried out suddenly, at the place of economic activity, with a focus on high-risk areas, including seasonal activities.
As explained in the STS, the measures are aimed at observing tax discipline and maintaining a fair competitive environment. In this regard, the inspections are mainly aimed at:
issuance of checks when making cash payments;
correct and complete declaration of income received;
availability of documents confirming the legal origin of goods.
