In Ukraine, the number of FOPs with tax debt has almost doubled from 670,000. in February 2022 to 1.29 million as of the beginning of May 2025. The total amount owed by entrepreneurs to the state exceeded UAH 13 billion. About this informs “opendatab”.
A third of the increase in debtors, i.e. 213 thousand. entrepreneurs, fell on March 2022. The largest increase was observed in the first year of the full-scale war, when the number of debtors increased by 1.6 times. A particularly sharp jump was recorded in March — plus 31% for the month.
The following year, entrepreneurs partially adapted to the new conditions, and the growth of debtors slowed down to 4% for the year. However, the situation worsened again in 2024, and the number of new debtors increased by 16% for the year.
At the beginning of the current year, another 42,282 entrepreneurs had tax debts, which was an increase of 3.3%. However, during the following months, a part of FOPs repaid their debts, so as of the beginning of May, the increase was already 2% or 24,275 entrepreneurs.
Since the beginning of the full-scale war, the total amount of tax debt of the FOPs has increased by almost 6 billion hryvnias — almost twice.
In particular, 30 million hryvnias of debts belong to FOPs-payers of the single tax of groups 1 and 2, which were mobilized. As of April of this year, 3,145 entrepreneurs in the ranks of the Armed Forces have tax arrears for paying a single tax and military levy.
Analysts note that it is currently impossible to determine the real number of mobilized entrepreneurs with tax debts. Since the beginning of the full-scale war, it has become impossible to check the tax debt of FOPs, because the Tax Office closed this data, considering it critical.
