The Tax Service has updated the list of members of the “White Business Club”: more than 7 thousand companies and individual entrepreneurs
11 September 05:48
The State Tax Service (STS) of Ukraine has approved an updated List of taxpayers with a high level of voluntary compliance with tax laws (the so-called “white business club”) as of August 2025. The list includes 7,149 companies and individual entrepreneurs. It was reported by
As of August 2025, the list includes 7,149 business entities, of which more than half – 3,634 taxpayers – have been on the list since November 2024.
The updated list will be officially published on September 18, 2025 on the STS web portal in the section “Taxpayers from the List”.
Who is included in the “white business club”
The list of bona fide taxpayers includes:
6,619 legal entities, including:
- 3,879 – on the general taxation system;
- 243 are residents of Diia City;
- 1,607 – single tax payers of the third group;
- 890 – single tax payers of group IV.
530 individual entrepreneurs, including:
- 58 – on the general system;
- 472 – Group III single tax payers.
Fewer companies, more revenues
Despite the fact that the number of members of the “club” decreased by 2,524 business entities (or 26%), tax revenues from them increased by 2.78% in January-August 2025. Bona fide businesses accounted for 13.26% of all tax payments, or UAH 185.22 billion.
This shows that the list includes the most financially disciplined companies, which account for a significant share of the budget.
Control and transparency
The project involves more than 600 compliance managers who work with businesses to help them comply with tax requirements.
In addition, the State Tax Service’s web portal has published industry average criteria indicators for each type of economic activity in the section “Territory of High Level of Tax Confidence”.
In the Taxpayer’s Electronic Account, entrepreneurs can review their own compliance indicators and understand what is required to join the “white business club”.
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Legislative changes
The Verkhovna Rada has already registered Draft Law No. 13455 dated 07.07.2025, which provides for the improvement of the procedure for compiling the list of bona fide taxpayers. In particular, it is proposed to
- to ease the requirement for the absence of minor violations in reporting;
- to regulate the procedure for calculating the level of wages for taxpayers with unique KVEDs;
- finalize the criteria for paying income tax, VAT and other mandatory payments.
As reported by
– 4488 legal entities under the general taxation system;
– 2359 legal entities – single tax payers of the third group;
– 1088 legal entities – single tax payers of group IV;
– 169 residents of Diia City;
– 151 individual entrepreneurs.
It should be noted that the State Tax Service plans to review the functioning of the so-called “white business club”.
What is known about the “White Business Club”
As a reminder, the President of Ukraine Volodymyr Zelenskyy signed Bill No. 11084 on the establishment of the “White Business Club” – a list of taxpayers with a high level of voluntary compliance with tax laws.
The law is aimed at improving the interaction between tax authorities and honest taxpayers, providing the latter with certain benefits in exchange for a high level of tax discipline.
It clarifies the concept of “tax risk” and introduces a new concept of “compliance” (tax risk management).
The Law defines the criteria for recognizing a taxpayer as a bona fide taxpayer, including no or minimal tax debt, timely submission of reports, compliance with industry tax payment rates, and payment of salaries not lower than the industry average.
Taxpayers included in the list will receive the following benefits:
- upon request, the taxpayer has the right to receive information about tax information available to the controlling authority that may indicate tax risks in the taxpayer’s activities, as well as advice on how to eliminate such risks within five days
- moratorium on documentary audits;
- reduction of the timeframe for desk and documentary audits for the purposes of budgetary reimbursement – five calendar days;
- individual tax consultations within five calendar days;
- the taxpayer is assigned a compliance manager with whom the taxpayer will be able to interact, in particular by means of remote communication, including videoconferencing;
The list of bona fide taxpayers is compiled on a quarterly basis, and taxpayers are notified of their inclusion in this list. These features will be in effect for the period of martial law and until the end of the year, when it will be canceled.
Read about the business reaction to the law here.
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