Since the beginning of 2025, the number of blocked tax invoices in Ukraine has halved, as well as the number of enterprises falling into the risk category has decreased. About this reported Acting head of the State Tax Service, Lesya Karnauch.
Currently, only 0.36% of tax invoices are blocked, and this figure continues to decrease. The number of business entities identified as risky decreased from 27,000 to 13,000. According to Karnauch, the DPS will also initiate the update of Resolution No. 1165, which defines the rules for the operation of the tax risk monitoring system (SMKOR). The proposed changes, approved by the Ministry of Finance, should simplify procedures and reduce the administrative burden on business.
Regarding court decisions, Lesya Karnauch emphasized the immutability of the approach:
“This is an unchanging position. If there is a tax injustice, we must correct it. The number of complaints about non-implementation of court decisions is significantly reduced. But, if there are decisions that harm the interests of the state, we will not back down. We demand the same conscious position from taxpayers. There is a court decision – obey it. Do not try to delay time under invented pretexts. This is the honest position.”
The Tax Service is also working on introducing mechanisms for pre-trial settlement of tax disputes, which will reduce the burden on the judicial system and minimize bureaucracy. Another area of deregulation was the audit of internal administration procedures within the DPS. On the instructions of the manager, all structural subdivisions analyze their own regulations in order to eliminate norms that do not have a regulatory basis and complicate the work of payers.
We will remind, for the first half of 2025, the DPS exceeded the plan of revenues to the state budget by more than 60.8 billion hryvnias. In June, tax revenues amounted to 126.5 billion hryvnias, of which 9 billion were above the planned amount.
