As of today, the share of tax invoices registration of which has been suspended is only 0.1%. This was informed by acting Head of the State Tax Service Lesya Karnaukh on the Facebook page.

“A year ago, this caused stress for almost every entrepreneur. Over the year, the State Tax Service has radically changed the situation. Today, 99.9% of tax invoices are registered automatically. This indicates effectiveness of the mechanism and its focus on risky transactions” – she noted.

As of today, the share of tax invoices/adjustment calculations registration of which has been suspended is only 0.1%. At the beginning of 2025, this figure was 0.76%.

Lesya Karnaukh reminded that the year ago, consultation centers regarding the tax invoices’ suspension were introduced in each region by the State Tax Service. This was a fundamental decision. So that the block would not cause panic in business, so that there would always be opportunity to get a clear algorithm, what to do next and how to correct the situation. Communication would become faster and decisions would be clearer. This is the service approach.

Another important indicator!

Number of taxpayers included in the list of risky taxpayers decreased by 8.1 thousand. Today, their number is 12.8 thousand.

“But the monitoring system is ruthless towards those who try to live by schemes. It continues to identify transactions with increased risk and stops them” – she added.

The main reasons for suspension of tax invoices:

- 60% imbalance in the virtual warehouse – (paragraph 1 of the Risk criteria for transactions).

This is the situation when, according to the tax invoices registered in the Unified State Register of Tax Invoices and Adjustment Calculations, the calculated balance of products in UAH is less than the volume indicated in the current tax invoice or adjustment calculation;

- 30% - inclusion of taxpayers in the list of risky.

The most common reason for such inclusion is the probable risk in transactions reflected in tax invoices (paragraph 8 of the VAT payer risk criteria).

This may mean:

- lack of labor resources to carry out declared volume of transactions;

- lack of fixed assets;

- participation in the "chains" of risky tax credit formation;

- transactions with counterparties that already have risky status.

For example:

The enterprise buys vehicles, but sells mineral fertilizers that were not accounted for in the purchase.

Or the enterprise buys carbonated drinks from the business entity. At the same time, it supplies products to another buyer with a significant markup formed by the purchase of products that are not typical for the activity.

This may indicate the absence of a confirmed origin of products, potential formation of a fictitious tax credit.

“State Tax Service is gradually changing its philosophy of work. We are removing artificial barriers and making it easier for business that operates transparently, pay taxes and create jobs” – noted acting Head of the State Tax Service.