Effectiveness of audits, currency control and tax mediation: meeting results of the State Tax Service with the Business Ombudsman Council and associations

Press service of the State Tax Service of Ukraine, published 08 July 2026 at 16:30 Chapter: News

Despite reduction in a number of tax audits, their effectiveness is increasing, and settlement of tax disputes may become faster due to the tax mediation mechanism. These and other questions were discussed during the meeting by representatives of the State Tax Service, Business Ombudsman Council, leading business associations and expert community.

As Deputy Head of the State Tax Service Teodoziia Chernetska noted, risk-based approach to conducting audits has made tax control more effective, focusing attention on the most risky transactions.

“Number of tax audits in the first six months of this year decreased by 17% compared to the corresponding figure last year. At the same time, their effectiveness increased. During this period, amount of additional monetary obligations increased by 2 times – from 27.7 billion to 56.4 billion UAH” – Teodoziia Chernetska informed.

Participants, during the meeting, paid special attention to currency control. Officials of the State Tax Service reminded that, according to legislation, audits of payers, about whom authorized banks report violations of settlement deadlines for foreign economic transactions, are obligatory. That is why the Tax Service cannot influence their number.

Situation can be resolved through preventive measures and improving legislation to prevent such violations.

Participants also discussed judicial practice in tax disputes and the need to develop unified approaches to the law enforcement. This will help ensure legal certainty for both business and controlling authorities.

One of the key topics of the event was presentation of the draft law developed by the State Tax Service’s specialists on the introduction of tax mediation.

“Suggested mechanism provides for alternative out-of-court method of resolving disputes between taxpayers and controlling authorities regarding undisputed monetary obligation with participation of independent mediator. Procedure will be based on the principles of voluntariness, confidentiality, independence, neutrality and equality of the parties” – stated Director of the Legal Support Department Dariia Kosich.

State Tax Service, together with the Business Ombudsman Council, has already gained the first practical experience of using such mechanism. Due to mediation, three tax disputes were successfully settled, and financial effect of their resolution amounted to almost 60 million UAH.

In general, introduction of tax mediation will contribute to faster dispute resolution, reduce burden on the judicial system, reduce business and state costs for litigation, and increase level of trust between the taxpayers and the State Tax Service.

During the discussion, representatives of business and expert community expressed their suggestions for development of new mechanism, noting that tax mediation can be important step towards forming service model for the State Tax Service of Ukraine.