Members of the UBA discussed current issues with the leadership of the State Tax Service of Ukraine

Kyiv, October 2, 2025 – Acting Head of the State Tax Service of Ukraine Lesya Karnaukh held a working meeting with representatives of leading business associations and Business Ombudsman Roman Vashchuk. The event brought together leaders of key business associations to discuss current issues of tax administration and business interaction with fiscal authorities.

The meeting was attended by representatives of the Taxpayers Association of Ukraine, the Chamber of Commerce and Industry, the Union of Small, Medium and Privatized Enterprises of Ukraine, the Association of Information Technology Enterprises of Ukraine, the Business Ombudsman’s Office, and other leading business associations. The format of the dialogue confirmed the tax service’s readiness for open communication with the business community and joint search for solutions to improve tax administration in Ukraine.

Lesya Karnaukh presented statistics on the updated SMKOR system, which show positive dynamics. According to her, “since the beginning of the year, the percentage of blocked tax invoices has more than halved, from 0.7% to 0.3%.” The updated SMKOR algorithms, introduced on September 27, 2025, aim to further reduce blockages. The business community expressed expectations for positive changes in October, and the Business Ombudsman’s Office and leading associations have recently recorded a decrease in the number of complaints about blockages.

Grigol Katamadze, president of the Taxpayers Association of Ukraine, drew particular attention to the issue of improving the SMKOR, referring to Resolution No. 1165/2019 of the Cabinet of Ministers of Ukraine. Grigol stressed the need for further work on risk criteria to minimize the impact on law-abiding businesses.

The initiative to create tax advisory offices received positive feedback from business associations. The meeting participants highly appreciated the work of these advisory centers, which provide taxpayers with the opportunity to receive qualified assistance on taxation issues. The business community expressed its readiness to join in the further development of this initiative, in particular by providing feedback, participating in training for consultants, and disseminating information about this service among association members. The development of a network of tax advisors is seen as an important tool for improving tax culture and reducing the number of conflicts between taxpayers and fiscal authorities.

The agenda included the issue of introducing an electronic excise tax (e-excise) and electronic audit (e-audit) system. Following the discussion, the parties concluded that the introduction of e-excise should be postponed to ensure proper preparation of both taxpayers and technical infrastructure. The relevant amendments to regulatory acts have already been developed by the State Tax Service specialists.

The State Tax Service is completing work on the updated TAX-CONTROL chatbot, which is designed to handle consumer complaints about the non-issuance of fiscal receipts or the issuance of pseudo-receipts. According to the State Tax Service, the new chatbot is set to launch on the service’s official website at the end of October 2025. The tool aims to involve citizens in monitoring compliance with the rules for the use of cash registers and to create an additional channel of communication between consumers and fiscal authorities. The introduction of the chatbot is seen as part of a comprehensive strategy to de-shadow the economy and improve fiscal discipline in the retail and service sectors.

Lesya Karnaukh announced the development of a concept for individuals to pay all taxes through the Diya app. The project is being developed in collaboration with the Ministry of Digital Transformation of Ukraine and is expected to be implemented in the near future. The integration of tax payments into Diya will significantly simplify the process of fulfilling tax obligations for citizens, making it more convenient and understandable. The digitization of tax services is seen as an important step towards modernizing tax administration and increasing the level of voluntary tax compliance among the population.

A separate topic of discussion was the problem of shadow schemes in various sectors of the economy. According to experts, the potential for additional revenues to the state budget from de-shadowing is significant: in excisable products – 35-39 billion hryvnia per year (of which fuel – 10-11 billion hryvnia, alcohol – 7-8 billion hryvnia, tobacco – 18-22 billion hryvnia), in the field of technology and electronics – 15-20 billion hryvnia per year, in food retail – 10-15 billion hryvnia per year.

The meeting participants noted that the level of the shadow economy in these industries varies in different directions, as demonstrated by the corresponding graphs of dynamics. To effectively counteract this phenomenon, it is necessary to improve control over risk groups, in particular through the launch of the TAX-CONTROL chatbot, the introduction of economic mechanisms to encourage consumers to obtain fiscal receipts, the opening of license registries, the expansion of public data, and other comprehensive measures.

The State Tax Service has presented a draft law on the introduction of a fiscal lottery, which has been developed by the agency’s experts. The lottery mechanism is designed to encourage consumers to request receipts by offering them the chance to win prizes. Analytical centers have expressed their willingness to participate in the project, in particular by providing expert analysis of international experience in implementing similar mechanisms and assessing the potential effectiveness of the proposed model for Ukraine. The fiscal lottery is seen as an innovative tool for de-shadowing the economy, combining economic incentives with raising public awareness of the importance of legal financial transactions.

Yuriy Peroganych, head of the Ukrainian Information Technology Association, drew attention to important issues for the IT sector. In particular, he raised the question of the possibility of employees paying taxes directly, rather than employers, which is relevant for an industry with high levels of self-employment and freelancing. Peroganych also asked about tax holidays for businesses affected by military action, referring to Order No. 225.

Andriy Dligach, Chairman of the Council of the Coalition of Business Communities for the Modernization of Ukraine, raised an important issue regarding alternative approaches to the administration of labor taxes, reflecting the business community’s search for more effective and flexible mechanisms for fulfilling tax obligations in the current economic conditions.

The meeting demonstrated the readiness of the State Tax Service of Ukraine to engage in open dialogue with the business community and jointly seek solutions to improve the tax administration system. The issues discussed cover a wide range of areas, from the digitization of tax services to the fight against the shadow economy, from improving the control system to creating new mechanisms to encourage tax discipline.