{"id":4537,"date":"2026-11-02T18:29:24","date_gmt":"2026-11-02T16:29:24","guid":{"rendered":"https:\/\/audit-mk.com.ua\/uk\/plan-perevirok-drs-2027-vidmova-do-13-lystopada\/"},"modified":"2026-11-02T18:29:26","modified_gmt":"2026-11-02T16:29:26","slug":"plan-perevirok-drs-2027-vidmova-do-13-lystopada","status":"publish","type":"post","link":"https:\/\/audit-mk.com.ua\/en\/plan-perevirok-drs-2027-vidmova-do-13-lystopada\/","title":{"rendered":"Ukraine inspection plan 2027: how to opt out of a comprehensive inspection by 13 Nov"},"content":{"rendered":"<p><\/p>\n<p>If your company appears in the draft comprehensive inspection plan for 2027, you can opt out of the comprehensive inspection by sending a written request to the State Regulatory Service of Ukraine (SRS). The deadline is 13 November 2026: the plan is approved on that day, and the law does not provide for changes to the approved plan.<\/p>\n<p>The draft has already been published and lists 17,806 inspections of businesses. Below we explain how to find your company in the plan, when opting out makes sense, how to file the request on time and why you should prepare for an inspection whatever you decide.<\/p>\n<h2>What has changed<\/h2>\n<p>On 16 October 2026, the SRS published the draft comprehensive inspection plan for 2027. It covers 17,806 inspections of businesses. The draft is posted on the inspections.gov.ua portal. Access to the portal is restricted during the war, so the SRS and specialised news portals publish the draft as a separate .xlsx file. Overview of the draft: <a href=\"https:\/\/news.dtkt.ua\/law\/inspections\/115622-plan-kompleksnix-perevirok-na-2027-rik-drs-opriliudnila-projekt\" rel=\"nofollow\">Debet-Kredit<\/a>.<\/p>\n<p>An inspection becomes comprehensive when the same business appears in the plans of several supervisory authorities. These inspections are combined into one plan, and it is the comprehensive inspection that a business may opt out of by a written request to the SRS. The SRS publishes a template of the request.<\/p>\n<p>A note on the moratorium. Cabinet of Ministers Resolution No. 303, which restricts scheduled inspections under martial law, remains in force. At the same time, certain authorities are allowed to carry out certain inspections, so do not assume the moratorium rules out every visit from an inspector.<\/p>\n<div class=\"mk-table-wrap\">\n<table class=\"mk-table\">\n<thead>\n<tr>\n<th scope=\"col\">Date<\/th>\n<th scope=\"col\">What happens<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>16.10.2026<\/td>\n<td>The SRS published the draft comprehensive inspection plan for 2027 (17,806 inspections)<\/td>\n<\/tr>\n<tr>\n<td>By 13.11.2026<\/td>\n<td>A written request to opt out of the comprehensive inspection can be filed with the SRS<\/td>\n<\/tr>\n<tr>\n<td>13.11.2026<\/td>\n<td>The 2027 inspection plan is approved<\/td>\n<\/tr>\n<tr>\n<td>After 13.11.2026<\/td>\n<td>The law does not provide for changes to the approved plan<\/td>\n<\/tr>\n<tr>\n<td>2027<\/td>\n<td>Inspections are carried out under the approved plan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Who is affected<\/h2>\n<ul>\n<li>LLCs, private enterprises, sole proprietors (FOP) and other businesses that several supervisory authorities have included in their plans for 2027;<\/li>\n<li>companies with several risk areas at once: employees, production or warehouse premises, licensed activities;<\/li>\n<li>directors and owners who want to know in advance whether an inspector will visit them in 2027 and to plan their work on documents;<\/li>\n<li>accountants and HR staff, who usually prepare the documents for an inspection.<\/li>\n<\/ul>\n<p>If your EDRPOU code is not in the draft, you are not among the comprehensive inspections of this plan. However, certain authorities are allowed to carry out certain inspections, so every business needs its documents in order.<\/p>\n<h2>What to do and by when<\/h2>\n<p>The window is short: less than two weeks remain before the plan is approved.<\/p>\n<ol>\n<li>Find your company in the draft. Open the .xlsx file and search by your EDRPOU code: this is faster and more reliable than searching by name. Sole proprietors search by their registration number.<\/li>\n<li>Check which authorities plan an inspection and in which months. This determines what exactly they will look at.<\/li>\n<li>Decide whether to opt out of the comprehensive inspection. Consider what suits you better given your work schedule and the state of your documents.<\/li>\n<li>If you opt out, prepare a written request using the SRS template and file it by 13.11.2026. Keep proof of filing.<\/li>\n<li>Whatever you decide, prepare for an inspection: HR documents, fire safety, occupational health and safety, licensing conditions.<\/li>\n<li>Run an internal review. It is better to find the gaps yourself now than to hear about them from an inspector in 2027.<\/li>\n<\/ol>\n<p>An internal review is best started with HR documents: hiring and dismissal orders, employment contracts, leave schedules, timesheets. Then occupational safety (briefings, logbooks, training), fire safety and, if your activity is licensed, compliance with the licensing conditions.<\/p>\n<h2>Common mistakes and risks<\/h2>\n<ul>\n<li><strong>&#8220;There are no inspections under martial law.&#8221;<\/strong> Resolution No. 303 restricts scheduled inspections, but certain authorities are allowed to carry out certain inspections.<\/li>\n<li><strong>Searching by name.<\/strong> Names in registers are written in different ways, with quotation marks and abbreviations. The EDRPOU code makes sure you do not miss your line.<\/li>\n<li><strong>Putting off the decision.<\/strong> After 13.11.2026 the law does not provide for changes to the approved plan, so a request filed after that date will not help.<\/li>\n<li><strong>Opting out instead of preparing.<\/strong> Opting out applies to the comprehensive inspection only, not to the requirements a business must meet. HR documents, fire safety and occupational safety must be in order in any case.<\/li>\n<li><strong>Documents that exist only in theory.<\/strong> Orders, safety briefings, logbooks and contracts that exist only verbally prove nothing during an inspection.<\/li>\n<\/ul>\n<h2>FAQ<\/h2>\n<details>\n<summary>How do I find out whether my company is in the 2027 inspection plan in Ukraine?<\/summary>\n<p>Open the draft plan on inspections.gov.ua or the .xlsx file published by the SRS and specialised portals, and look up your EDRPOU code. If you have several codes (branches, related companies), check each one.<\/p>\n<\/details>\n<details>\n<summary>How do I opt out of a comprehensive SRS inspection?<\/summary>\n<p>File a written request with the SRS to opt out of the comprehensive inspection by 13.11.2026. The SRS publishes a template of the request. Once the plan is approved on 13 November, the law does not provide for changes to it.<\/p>\n<\/details>\n<details>\n<summary>Is the inspection moratorium in force in 2027?<\/summary>\n<p>Cabinet of Ministers Resolution No. 303, which restricts scheduled inspections under martial law, remains in force. However, certain authorities are allowed to carry out certain inspections, so it is worth preparing in any case.<\/p>\n<\/details>\n<h2>How we help<\/h2>\n<p>We review HR documents and tax accounting the way an inspector would, and show you what to fix before the visit. If an inspection has already been scheduled, we support you from preparing documents to reviewing the inspection report. See <a href=\"\/en\/uslugi\/auditorskie\/audit-kadrovyiy\/\">HR audit<\/a>, <a href=\"\/en\/uslugi\/auditorskie\/audit-nalogooblozheniya\/\">tax audit<\/a> and <a href=\"\/en\/suprovid-perevirok-biznesu\/\">support during business inspections<\/a>. Contact us via the <a href=\"\/en\/kontaktyi\/\">contacts page<\/a>.<\/p>\n<p><em>Prepared by the MK Audit team<\/em><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>The SRS published the draft 2027 plan with 17,806 inspections. How to find your company by EDRPOU code and opt out of a comprehensive one by 13 Nov.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[97],"tags":[150,149,147,148,146],"class_list":["post-4537","post","type-post","status-publish","format-standard","hentry","category-audyt-biznesu","tag-inspections-ukraine-2027","tag-149","tag-147","tag-148","tag---2027"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.4 - aioseo.com -->\n\t<meta name=\"description\" content=\"If your company appears in the draft comprehensive inspection plan for 2027, you can opt out of the comprehensive inspection by sending a written request to\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"admin\"\/>\n\t<link rel=\"canonical\" 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DFK International"},"aioseo_meta_data":{"post_id":"4537","title":"[:uk]\u041f\u043b\u0430\u043d \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a \u0414\u0420\u0421 2027: \u0432\u0456\u0434\u043c\u043e\u0432\u0430 \u0434\u043e 13.11 | \u041c\u041a \u0410\u0443\u0434\u0438\u0442[:ru]\u041f\u043b\u0430\u043d \u043f\u0440\u043e\u0432\u0435\u0440\u043e\u043a \u0413\u0420\u0421 2027: \u043e\u0442\u043a\u0430\u0437 \u0434\u043e 13.11 | \u041c\u041a \u0410\u0443\u0434\u0438\u0442[:en]Ukraine inspection plan 2027: opt out by 13 Nov | MK Audit[:]","description":"[:uk]\u0414\u0420\u0421 \u043e\u043f\u0440\u0438\u043b\u044e\u0434\u043d\u0438\u043b\u0430 \u043f\u0440\u043e\u0454\u043a\u0442 \u043f\u043b\u0430\u043d\u0443 \u043d\u0430 2027 \u0440\u0456\u043a: 17 806 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043e\u043a. \u042f\u043a \u0437\u043d\u0430\u0439\u0442\u0438 \u0441\u0435\u0431\u0435 \u0437\u0430 \u0404\u0414\u0420\u041f\u041e\u0423 \u0456 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