Serhii Lyseiuk: Support of small and medium-sized businesses is important component of economic development
Deputy Head of the State Tax Service Serhii Lyseiuk took part in the Eighth National forum "Renewal and development of small and medium-sized businesses 2025", organized by the Chamber of Commerce and Industry of Ukraine.
During event, representatives of government bodies, business, international organizations and experts discussed priorities for renewal of small and medium-sized businesses in the context of war and post-war reconstruction.
Today, small and medium-sized businesses provide a significant part of the gross domestic product, stimulate competition, increase competitiveness and innovative potential of economy, and contribute to the development of local communities. Also, developed small and medium-sized businesses are important condition for Ukraine’s economic integration into the European Union" – emphasized Serhii Lyseiuk.
To support business during the martial law, the state has introduced a number of tax preferences, including:
- temporary tax exemptions for certain categories of entities and transactions, including humanitarian aid and international technical support;
- exemption from liability in case of loss of ability to fulfill tax obligations;
- moratorium on conducting certain types of tax audits of taxpayers whose tax address is temporarily occupied territories and territories of active/possible hostilities (with certain exceptions), etc.
Discussion also focused on practical tax administration questions, particularly functioning of the Risk assessment criteria monitoring system and work of the Tax Service to improve the system.
As Serhii Lyseiuk noted, at the initiative of Head of the State Tax Service, consultation centers were created in territorial bodies of the Service for proper communication with the taxpayers regarding registration suspension of tax invoices/adjustment calculations in the Unified Register of Tax Invoices. Also, in order to improve this mechanism, the State Tax Service developed relevant suggestions for changes, which were sent for approval to the Ministry of Finance of Ukraine.
Serhii Lyseiuk thanked organizers for relevant event and noted readiness of the State Tax Service for a constructive dialogue with business in various formats to resolve current questions that concern entrepreneurs.
