The State Tax Service initiates changes that will reduce the number of blocked tax invoices
4 March 2025 10:56
The head of the State Tax Service, Ruslan Kravchenko, has initiated changes to the mechanism for suspending the registration of tax invoices. This was reported by the State Tax Service, "Komersant Ukrainian" reports.
It is noted that the proposals of the tax service have already been submitted to the Ministry of Finance of Ukraine. They provide for amendments to Government Resolution No. 1165 “On Approval of Procedures for Suspension of Registration of Tax Invoices/Calculation of Adjustments in the Unified Register of Tax Invoices”.
“We are improving the operation of the system of the system of tax invoices. We are talking about reducing the number of tax invoices being blocked, simplifying the registration procedure, increasing the efficiency of automated monitoring, and minimizing administrative pressure. There are six key changes. We predict that they will reduce the number of blocked tax bills,” Ruslan Kravchenko emphasized.
What changes are proposed by the State Tax Service?
– The limits for unconditional registration of invoices are being increased – the maximum volume of supply will increase to UAH 1 million, and per counterparty – to UAH 100 thousand, the condition regarding the number of payers for which a manager can hold a similar position is being changed (currently 3, planned 5). Transactions with small amounts (up to UAH 10 thousand) will be registered without delay, this limit is currently UAH 5 thousand. The limit for the total volume of such transactions will be increased to UAH 3 million this month (currently UAH 500 thousand).
– Tax invoice checks are being simplified for entrepreneurs operating in areas with a potential threat of hostilities, but where there are no active hostilities at the moment. It is also planned to process export invoices more quickly if their codes match the codes in the taxpayer’s data table and the taxpayer is not considered a risky one.
– There will be less bureaucracy after taxpayers are removed from the list of risky taxpayers – invoices will be subject to automatic registration if the company has a positive tax history and other specified conditions are met.
– The mechanism for automatic incorporation of taxpayer data tables is being improved, reducing the need to submit documents for the incorporation of the table.
– Certain indicators of a positive tax history are being changed to allow more companies to take advantage of such indicators. In particular, the limits on the volume of transactions are increased from UAH 1 million to UAH 3 million, per counterparty from 100 to 500 thousand, and the condition on the number of taxpayers for which a manager can hold a similar position is changed (currently 3, planned 5).
– The criterion for riskiness of transactions regarding calculations of adjustments to tax liabilities when returning goods from a VAT non-payer is changed, namely, the failure to submit such adjustment calculation within 90 days (currently 30) will not be considered a risk. This will reduce the likelihood of blocking the calculation of adjustments when returning goods from a non-payer.
Ruslan Kravchenko expressed hope that the proposed changes would be supported by the Ministry of Finance and the Cabinet of Ministers.
The Head of the State Tax Service also said that in February, the rate of blocked tax bills was almost halved to 0.39%, and since the beginning of the year, 9.3 thousand business entities have been removed from the risky category.
Back in early January, at the first meeting with the heads of territorial departments, the newly appointed Head of the State Tax Service Ruslan Kravchenko identified the termination of unreasonable classification of business entities as risky and blocking of tax invoices as a priority for the entire service.
“Stopping the unjustified classification of tax bills as risky and the unjustified blocking of tax bills is our top priority. As for the blocking, I understand that the system does not work perfectly, so we will try to change it to make it perfect,” the Head of the State Tax Service emphasized.
He asked to pay special attention to the commissions that make decisions on unblocking or de-risking.
Questions remain to the tax authorities
MP Nina Yuzhanina monitors the situation with the blocking of tax invoices and constantly draws attention to the existing problems.
For example, she drew attention to the fact that in 2024, 4 times more taxpayers were excluded from the list of risky taxpayers by court decision than by administrative appeal! Hence, her question arose: “why does the administrative appeal procedure in the State Tax Service regarding decisions on the riskiness of a taxpayer not work?”
Nina Yuzhanina also emphasizes that each iteration of the Risk Assessment Criteria Monitoring System (RACS) violates the rights of taxpayers and none of the tax authorities has yet been held accountable for the problems created for business.
“And who has calculated how much tax the budget has not received due to the complete or partial suspension of economic activity of business entities?” the MP asks.
According to her, it is good that the new Head of the State Tax Service has undertaken to help businesses with the unjustified blocking of TI/CC and the classification of taxpayers as risky, but it is also sad, because there should be “not a role of an individual in history,” but systemic certainty.
