On December 4, 2025, the Solar Energy Association of Ukraine (SEAU) held an open online meeting of its Legal Committee entitled “Tax Audits. The Tax Authorities’ Perspective”, which became the first in a series of practical events for businesses in the renewable energy sector.
The meeting was moderated by SEAU Chairman of the Board Vladyslav Sokolovskyi. Opening the event, he emphasized the relevance of the topic for renewable energy market participants:
“Tax audits are a reality faced by every business. Our task as an Association is to help companies be prepared for this process, understand the logic behind the actions of tax authorities, and have the tools to protect their rights”, noted Vladyslav Sokolovskyi.
The key speaker of the meeting was Nataliia Kurilenko, Head of Tax Practice, auditor and attorney at Sokolovskyi & Partners Law Firm. She provided a detailed overview of the approaches used by tax authorities in conducting audits, sources of information, risk-based analysis, and typical mistakes made when audit reports are prepared.
“A tax audit is not an improvisation but a clearly structured process. The controlling authority forms its position in advance and analyzes the taxpayer’s indicators and documents. Understanding this algorithm enables businesses to prepare effectively and defend their position”, emphasized Nataliia Kurilenko.
During the meeting, participants discussed practical aspects of preparing for audits, including the scope of documents to be provided by taxpayers, the use of analytical systems by tax authorities, international information exchange, as well as real cases of additional VAT and corporate income tax assessments.
Special attention was paid to the qualification of expenses related to the repair and replacement of equipment at solar power plants, as well as current court practice, including Supreme Court positions, which serve as an important protection tool for businesses. Participants received practical recommendations on preparing for tax audits and understanding the logic of actions taken by supervisory authorities.
This meeting marked the first in a series of SEAU Legal Committee events dedicated to tax audits. Upcoming meetings will address business conduct during audits and effective mechanisms for challenging their results.
SEAU will continue its systematic work to enhance legal awareness among participants in the solar energy sector and to protect their interests.
Members of the Solar Energy Association of Ukraine will be able to review the meeting materials and the expert’s presentation in the upcoming issue of the Solar Digest.
P.S. We remind you that SEAU members may, upon request, obtain access to recordings of events held on the Association’s platform.