Tax transformations in 2026: risks, regulatory requirements and professional tools for auditors and accountants
April 2, 2026 2026-05-12 16:05Tax transformations in 2026: risks, regulatory requirements and professional tools for auditors and accountants
Tax transformations in 2026: risks, regulatory requirements and professional tools for auditors and accountants
Tax control in 2026 was a game changer. The State Tax Service has moved from checking the form to analyzing the economic substance of transactions, introduced a risk-based selection of taxpayers and expanded the electronic audit toolkit through SAF-T UA. In practice, this means that the usual logic of preparing for an audit, generating an audit report and advising clients no longer works as before.
This webinar was created as an applied course for those who want to systematically understand the tax transformations of 2026 and come away with specific tools for work. The focus is on the new model of tax control of the State Tax Service, risk-based approach and burden analysis, assessment of the economic substance of transactions, current risks in income tax and VAT, transactions with individual entrepreneurs and signs of business fragmentation, electronic audit and requirements for SAF-T UA. The program is based on real-life audit practice, court practice, and current clarifications from regulatory authorities.
Your key benefits of participating in the webinar:
Systematic understanding of the new control modelGet a holistic view of how the State Tax Service forms a payer's profile, selects audit objects, and what risk indicators it uses to assess the client's situation one step ahead of the auditor.
Less risk of costly mistakes: understand where problems most often arise in practice - tax differences, blocking of invoices, atypical VAT transactions, settlements with individual entrepreneurs, signs of business fragmentation, preparation of SAF-T UA.
Practical tools for risk identificationGet specific algorithms and approaches to identifying clients' tax risks that can be applied in your work after the webinar.
Current legal framework: analyze the new clarifications of the State Tax Service and the Ministry of Finance in 2026, in particular, on VAT taxation of transactions with computer programs and digital content, withholding tax on non-resident income, and the list of taxpayers with a high level of voluntary compliance.
Stronger position in the formation of the audit report: be able to document the client's tax risk assessment in a manner that includes reasonable professional judgment that is suitable for audit.
Readiness for electronic audit: understand how the State Tax Service uses SAF-T UA to remotely analyze accounting data, what discrepancies it detects automatically, and how to help clients prepare for this control format.
Case law as a working tool: you will see how current court decisions and clarifications of regulatory authorities are used to formulate the taxpayer's position and justify professional judgment.
Saves time on independent searchInstead of scattered sources and contradictory explanations, you will get a structured system of knowledge on the most risky areas of tax accounting in 2026.
What will you get after the webinar?
- Understanding the new model of tax control of the State Tax Service: risk-based approach, workload analysis, criteria for selecting taxpayers for audit;
- Practical approaches to assessing the economic substance of business transactions and documenting the client's position;
- A clear vision of the risks in terms of the main taxes: income tax, VAT, personal income tax and unified social tax on transactions with individual entrepreneurs;
- The algorithm for blocking tax invoices - from inclusion in the list of risky ones to preparation of the payer's data table;
- Understanding the requirements for SAF-T UA: file structure, common errors, algorithm for preparing a payer for electronic audit;
- A set of signs of business fragmentation used by the State Tax Service and tools to protect against recognizing transactions as unrealistic;
- Current case law and explanations of regulatory authorities applicable to the formation of sound professional judgments;
- A system of "red flags" that allows us to identify tax risks of the client before they are discovered by the inspector.
Who will benefit from this webinar and why?
For auditorsto deepen understanding of the new model of tax control, assess clients' tax risks and formulate reasonable opinions in the audit report;
Chief accountants and financial directors: to systematically analyze the changes in 2026, identify risk areas in your own accounting, and prepare for possible audits;
For tax advisors and methodologistsTo systematize approaches to risk assessment, work with current clarifications, and form a protected client position;
Internal audit, compliance and internal control serviceslu: to assess risk areas in the company's operations through the prism of the new approaches of the State Tax Service;
Financial services of companies: for practical analysis of real-life situations - blocking invoices, transactions with individual entrepreneurs, atypical VAT transactions, SAF-T UA, and preparation for electronic audit.
All-inclusive package for each participant:
Auditors:
By the IASB after the webinarwill be formalized and submitted to the Public Oversight Body a package of documents thatconfirms participation in the educational event of continuing professional training of auditors (duration after the fact, butat least 5 hours).
📌Ready to join?
Register and get a practical system of knowledge and tools for working in the context of tax transformations in 2026: from the new model of control of the State Tax Service to client protection algorithms and preparation for electronic audit. This is a webinar for those who want to navigate the changes confidently and based on logic, current practice and sound professional judgment.
bank details
For a detailed program of the event, please go to a separate pageat the link.
Program of the educational event:
- Tax transformations in 2026: a new model of control
1.1. Tax changes in 2026 and analysis of prospective legislation
1.2. Risk-oriented approach of the State Tax Service. Analysis of the tax burden
1.3. The economic substance of transactions and formal accounting: shifting the focus of control and audit work. Typical signs of business fragmentation
- Corporate income tax: new approaches to risk analysis
2.1. Tax differences in 2026 as an object of analysis and control
2.2. Risks in the formation of financial result before tax: estimates and judgments. Internal reserves for income tax impact
2.3. Audit practice and typical mistakes in income taxation
- VAT: control, blocking, risks
3.1. New risk criteria: inclusion in the list of risky taxpayers, blocking of tax invoices. Taxpayer data table: preparation algorithm
3.2. VAT taxation of atypical transactions of taxpayers
3.3 Correction of errors and peculiarities of adjusting tax liabilities / VAT credit. Peculiarities of preparing clarifying VAT reports
- Transactions with individual entrepreneurs: Hidden tax risks and tax consequences
4.1 Transactions of individual entrepreneurs that are most often in the focus of inspectors and whose tax consequences are fraught with penalties
4.2. Tax risks of cooperation between legal entities and individual entrepreneurs
4.3. Tools to protect against recognition of transactions with individual entrepreneurs as unrealistic during tax audits
- Electronic audit and requirements for SAF-T UA files
5.1. Electronic audit and peculiarities of preparing SAF-T UA (Standard Audit File for Tax)
5.2. Analysis of the structure of SAF-T UA (Standard Audit File for Tax) files
5.3. Algorithm of taxpayers' actions to prepare for electronic audit and create SAF-T UA files
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