Tax Inspections of Notaries

Tax Inspections of Notaries: What You Need to Know

The State Tax Service of Ukraine (STS) has begun auditing notaries, primarily through documentary, non-onsite, and unscheduled inspections, as private notaries are not considered business entities and cannot be subject to scheduled field audits.

Inspections are most commonly conducted:

• Upon termination of notarial activity — the STS carries out a mandatory audit of taxes and the unified social contribution payments.
• Upon written request from the STS — the notary must provide information on notarized agreements (such as sales, inheritance, or gift contracts) to monitor compliance with tax legislation.
• Based on submitted tax declarations and reports — the audit is conducted at the STS premises, without visiting the notary.

What the STS requires during a notary audit:

• Statements on the amounts of notarized agreements — must be submitted within 10 business days following a written request.
• Information on notarized transactions — to verify the taxation of income arising from notarial acts.
• Documents confirming payment of taxes and fees — if there are doubts about tax compliance or in the event of termination of activity.
• Tax and accounting records, financial reports, contracts, acts, bank statements — if relevant to the audit (e.g., payment of unified social contribution or taxes upon cessation of activity).

The information provided by a notary to the STS must be strictly limited to tax-related matters and submitted in compliance with notarial confidentiality.

Conclusion:

Tax inspections of notaries involve specific legal nuances due to their professional status, limited tax agent responsibilities, and reporting procedures.
The duty to uphold notarial confidentiality also shapes how information is shared with the STS: it must relate strictly to taxation and be provided only upon official request.

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