The State Tax Service has clarified the list of grounds for classifying a taxpayer as a risky one
6 March 2025 17:28
The State Tax Service has updated the directory of taxpayer risk codes. They are used by the State Tax Service commissions when considering whether a taxpayer meets the risk criteria. This was announced by the Head of the State Tax Service Ruslan Kravchenko on his Facebook page, according to
The official said that he had already signed the relevant order.
According to him, as a result, taxpayers will get a clearer understanding of why they are classified as risky and will be able to navigate what information and copies of documents they need to submit to the commission.
What do the changes entail?
The amendments to the taxpayers’ risk codes guide:
first, the codes of tax information that do not apply to manufacturers or service providers or, on the contrary, are used only for these categories of taxpayers are clarified;
secondly, the period for analyzing transactions with risky counterparties is changed – now only transactions made no earlier than the decision on the riskiness of the counterparty will be taken into account.
Several new codes are also being introduced, including
– questionable transactions for the purchase of large volumes of services or works without real conditions for their fulfillment
– involvement of VAT non-payers in transactions without the necessary resources to perform the said works;
– export of goods of unknown origin under the re-export regime;
– absence of the taxpayer at the tax address, which makes it impossible to conduct a documentary audit.
“This is another step towards transparency and clarity in communication with business. We have already submitted to the Ministry of Finance our proposals for amendments to the Procedure for Suspension of Tax Invoices. Now we are improving the work of the commissions so that taxpayers clearly understand why they are on the risky list,” Ruslan Kravchenko said.
What has been changed in the Procedure for suspending the registration of tax invoices
As Ruslan Kravchenko, Head of the State Tax Service, explained a few days ago when presenting these changes, they are aimed at 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 in total.
The official predicts that these changes will help reduce the number of blocked tax bills. He also expressed hope that the proposed changes would be supported by the Ministry of Finance and the Cabinet of Ministers.
By the way, MP Nina Yuzhanina, who constantly monitors the problems in the work of the State Tax Service, analyzed the proposed changes and evaluated them.
According to Nina Yuzhanina, these changes can definitely have a positive impact on the Risk Assessment Criteria Monitoring System.
“To what extent? Time will tell,” she wrote in Telegram.
How the State Tax Service currently works with risky tax bills
Ruslan Kravchenko, head of the State Tax Service, admits that there are problems with blocking tax bills and removing them from the risky category. He said that in all the regions he has visited, almost every second question from entrepreneurs concerns the shortcomings of the Risk Assessment Criteria Monitoring System. The proposed changes should change the situation for the better.
As for the current results, the official said that in February, the rate of blocked invoices was almost halved to 0.39%. Also, since the beginning of the year, 9.3 thousand business entities have been removed from the risky category.
He also reminds that 29 centers have been set up in the regions, where tax authorities provide maximum assistance to entrepreneurs in matters related to the suspension of tax bills and removal from the risk category.
