Almost 9.7 thousand business entities were included in the List of taxpayers with a high level of voluntary compliance with tax legislation

State Tax Service has approved the List of taxpayers with a high level of voluntary compliance with tax legislation as of May 2025, which will be published on 19.06.2025 on the State Tax Service’s web portal in the "Payers from the List" section.

The List includes 9 673 taxpayers.

Of the total number of taxpayers included in the List, 4 532 or almost 47%, have been on the List since November 2024.

The List includes:

8 915 legal entities, including:

- 5 041 – legal entities on the general taxation system;

- 222 – Diia City residents;

- 2 502 – legal entities – single tax payers of Group III;

1 150 – legal entities – single tax payers of Group IV.

758 individuals-entrepreneurs, including:

- 89 – individuals-entrepreneurs on the general taxation system;

- 669 – individuals-entrepreneurs – single tax payers of Group III.

More than 644 compliance managers were involved in the project implementation.

On the State Tax Service’s web portal, in section "Territory of high tax trust level", average industry indicators of criteria for each type of economic activity, calculated as of May 2025, have been published.

Taxpayers who comply with one of the six taxation systems have compliance indicators with the criteria and requirements for including the taxpayer in the List in the Electronic cabinet in section "Criteria for voluntary compliance with legislation".

Payers included in the List have been sent information messages to the Electronic cabinet about their inclusion in the List and about appointment of compliance managers.

If the payer wishes to refuse to publish his/her data on the State Tax Service’s web portal, such payer may submit refusal notification to publish this data in the electronic form by the electronic communication means.

Refusal notifications to publish the taxpayer’s data in form J1325401 (for legal entities) and F1325401 (for individuals) are posted on the State Tax Service’s web portal at the link: https://tax.gov.ua/elektronna-zvitnist/platnikam-podatkiv-pro/informatsiyno-analitichne-za/reestr-elektronnih-form-po/.

State Tax Service, since the beginning of year, has carried out a thorough analysis of the taxpayers’ suggestions regarding criteria for inclusion in the List, which were provided during meetings with the State Tax Service’s leadership in its territorial bodies, letters sent to leadership of the State and the Government, as well as practical results of forming the List.

Developed suggestions for amendments to the Tax Code of Ukraine were sent to the Ministry of Finance of Ukraine for further consideration and development in the tax policy formation terms.

For reference.

The List was approved in compliance with requirements of the Law of Ukraine № 3813-IX as of 18.06.2024 “On amendments to the Tax Code of Ukraine regarding the tax administration peculiarities during the martial law for taxpayers with a high level of voluntary compliance with tax legislation”.

Tax administration peculiarities for the taxpayers included in the List are determined by sub-paragraph 69.41.3 of Sub-paragraph 69.41 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine.

Interaction features of the taxpayer with a compliance manager are determined by Order of the State Tax Service of Ukraine № 788 as of 31.10.2024 “On the organization of activities of compliance manager with the taxpayer with a high level of voluntary compliance with tax legislation”.

Information about the payers who submitted a corresponding notification within 5 working days after receiving information notification from the State Tax Service about inclusion in the List will not be published on the State Tax Service’s web portal.

In case that the taxpayer submits refusal notification to publish data after publication of the List, information about such taxpayer will be removed from the published List within 5 working days after receiving refusal notification to publish data from the taxpayer.

The taxpayer’s refusal to publish data regarding his/her inclusion in the List does not entail exclusion of the taxpayer from the List.