Pre-investment tax due diligence

Pre-investment tax assessment is an analysis of all tax aspects of the business, including the assessment of the current tax burden, the status of calculations with the budget and the relations with the tax authorities.

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Audit of tax accounting and reporting for the period of limitation

Analysis of contracts and primary documents

Detailed report on the work done with a description of the identified risks and recommendations

The purpose of due diligence is to identify potential tax risks, in particular, the company’s failure to meet tax obligations or possible claims from the state authorities, as well as their monetary assessment and recommendations for minimization. Thus, you can include such risks in the transaction amount.

Pre-investment tax assessment that can be carried out by EBS tax advisors includes a list of such services:

  • Reviewing the tax records and accounts for the statute of limitations period to ensure that the accounts filed are in compliance with current legislation and to assess possible tax risks that may be subsequently imposed on the investor;
  • Analysis of contracts and primary documents, analysis of business processes, interviews with the management of the investee to identify tax optimization schemes, aggressive tax models, potential additional tax charges and penalties;
  • Asset analysis;
  • Checking the payment of taxes and levies, including land tax;
  • Analysis of income tax declaration, VAT.

In practice, tax due diligence covers the most significant taxes, namely income tax, VAT, personal income tax, land tax and property tax. Our company also has extensive experience in assessing all local taxes, including environmental tax, land rents, special water use levies and more.

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A report will be prepared on the results of the assessment, which will contain:

  • A description of the risks and observations identified during the analysis of information, documents and interviews;
  • The Company’s management balance sheet and tax risk report;
  • Transcripts of some of the documents with brief comments;
  • A list of adjustments to the tax returns prepared in the course of the assessment.

Pre-investment tax due diligence as an investment in the development of the company




Tax consultation


Solving critical issues


Minimization of tax risks



Reliable information


Time saving




Reliable partner


Individual approach







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    This procedure is usually carried out before acquisitions and mergers, as well as before investing.

    Pre-investment tax assessment in Ukraine is not to be neglected, as tax risks can have a significant impact on the valuation of the condition and attractiveness of the object of the transaction. Therefore, it is important to understand and plan in advance what taxes the company pays now, how much it will have to pay in the future, and whether there is any possibility of reducing the tax burden. All of these questions will be addressed by EBS experts based on a pre-investment tax assessment.

    To get a true-to-life picture of the real state of the company, independent experts should be involved who can carry out a pre-investment tax assessment. The main purpose of such an assessment is to identify obvious and hidden risks that could soon worsen the company’s position.

    For a project to be more successful, the tax advisors need to work closely with the client’s representatives, namely:

    • Getting access to the Company’s accounting system;
    • Getting access to the Company’s primary documentation and reporting;
    • Getting access to all documents of title, corporate documents of the Subject of the transaction; land sale and purchase agreements, construction permits;

    Tax specialists will provide a detailed report on the work done, outlining the risks identified that await the client company and recommendations on how to address them.

    EBS has been providing pre-investment tax assessment services in Ukraine for over 20 years, so the quality, speed and professionalism have been time-tested by hundreds of successful projects.

    Our office is located in Kyiv, but we provide tax assessment services throughout Ukraine and beyond.