State Tax Service invites business to join discussion of changes to improve monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria

Press service of the State Tax Service of Ukraine, published 07 July 2025 at 14:21 Chapter: News

State Tax Service invites business to join discussion of changes to improve operation of monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria.

“Our State Tax Service’s team promised maximum openness and communication. We are keeping our promises. We are taking another step towards effective dialogue with business. One that should simplify work of business, but at the same time not reduce the budget” – wrote acting Head of the State Tax Service of Ukraine Lesya Karnaukh on the Facebook page.

She recalled that in the spring, the tax authority developed changes to Resolution № 1165 regarding Procedure for registration suspension of tax invoice / adjustment calculations in the Unified Register of Tax Invoices.

She noted that the need to improve monitoring compliance system of tax invoices / adjustment calculations with the risk assessment criteria had been discussed for a long time, as during each meeting with business, only a lazy person did not say that there were problems.

“State Tax Service’s team heard and offered its vision of what can be changed. And I am grateful to the Ministry of Finance’s team that we already have agreed version. But we also want to hear opinions of business. This is important for us! It is about a trust, about a common vision of how to help the country have financial stability in such extremely difficult conditions” – she stated.

Project is already on the State Tax Service’s web portal:

https://tax.gov.ua/diyalnist-/regulyatorna-politika-/regulyatorna-politika/2025-rik/79589.html

Do you have any comments or suggestions?

By August 1, please send them to:

email: monitoringcenter@tax.gov.ua

by mail: Kyiv, Lvivska square, building 8 (State Tax Service of Ukraine) or Arsenalna street., building 9/11 (State Regulatory Service of Ukraine).

Briefly about the made changes:

- Limits for unconditional registration of invoices have been increased – the maximum supply volume will increase to 1 million UAH and per counterparty – to 100 thousand UAH, condition regarding the number of payers for which the manager can hold a similar position has been changed (currently 3, planned to be 5). Transactions with small amounts (up to 10 thousand UAH) will be registered without delay, this limit is currently 5 thousand UAH. Limit for the total volume of such transactions in the current month will be increased to 3 million UAH (currently 500 thousand UAH).

- Monitoring of tax invoices for export has been simplified for entrepreneurs operating in areas with a potential threat of hostilities, but where there is currently no active fighting. It is also planned to process invoices for export more quickly if their codes match codes in the taxpayer’s data table and the taxpayer is not included in the list of risky ones.

- Less bureaucracy after excluding taxpayers from the list of risky ones – invoices will be subject to automatic registration if the company has a positive tax history and other specified conditions are met.

- Mechanism for automatically accepting the taxpayer data tables has been improved.

- Changes to certain indicators of positive tax history – more enterprises will be able to use such indicators. In particular, limits on the volume of transactions have been increased from 1 million UAH to 3 million UAH, per the counterparty from 100 thousand UAH to 500 thousand UAH, condition regarding the number of payers at which the manager can hold a similar position has been changed (currently 3, planned to be 5).

- Risk criterion for transactions regarding calculations of tax liability adjustments for returning products from the VAT non-payer has been changed, namely, submitting such adjustment calculation within 90 days (currently 30 days) will not be considered a risk. This will reduce the likelihood of blocking adjustment calculation for returning products from the non-payer.