Online Meeting of the EBA Odesa Tax and Finance Committee: “Tax Disputes – 2025: What Does the State Tax Service Focus On?”

23/ 10/ 2025

Listen to online Stop   On October 23, 2025, the Southern Ukrainian Office of the European Business Association held an online meeting of the Tax and Finance Committee, dedicated to current issues of tax audits, their practical implementation, and the appeal procedures in 2025.  Amid changes in tax legislation, strengthened control, and the growing number of inspections, businesses need a clearer understanding of how the State Tax Service (STS) assesses risks and determines priority areas of focus. These questions were at the heart of the discussion during the meeting.  The session was moderated by Vitalii Smerdov, Head of the Tax and Finance Committee of the EBA Odesa, Managing Partner at First Pro Tax, Director of the Chamber of Tax Consultants, Non-staff Adviser to the Verkhovna Rada Committee on Finance, Tax and Customs Policy, and Deputy Director of the Kharkiv IT Cluster for Government Relations.  Among the speakers was also Viktoriia Vlasenko, Attorney and Partner of the Tax Practice at First Pro Tax, who presented the analytical section — practical cases of audit support and appeal procedures, as well as recommendations for effective interaction with the State Tax Service and strategies to avoid common risks.During the meeting, participants discussed:  Tax audit practices in 2025, common violations identified by tax authorities, and the proper way for businesses to respond to STS requests;  Recent amendments to tax legislation in the second half of 2025 that influence audit approaches;  Requirements for submitting documents electronically and filling out internal STS tables;  Legitimacy of STS presence during inventory checks and the proper course of action in case of authority overreach;  Practical cases from recent audits, including:  • unlawful “compensating” VAT adjustments;  • treating equipment downtime as non-business activity;  • transactions with private entrepreneurs in temporarily occupied territories;  • constructive dividends in export operations;  • tax implications for property losses unrelated to military actions;  • specifics of taxation for agricultural outsourcing services such as fieldwork and harvesting.  Participants received detailed explanations on how to avoid common mistakes when interacting with tax authorities, as well as practical advice on preparing for audits and defending their company’s position during disputes with the STS.  EBA Odesa sincerely thanks the speakers for their professional insights, analytical approach, and deep practical expertise, as well as all participants for their active discussion and exchange of real-life cases.

On October 23, 2025, the Southern Ukrainian Office of the European Business Association held an online meeting of the Tax and Finance Committee, dedicated to current issues of tax audits, their practical implementation, and the appeal procedures in 2025. 

Amid changes in tax legislation, strengthened control, and the growing number of inspections, businesses need a clearer understanding of how the State Tax Service (STS) assesses risks and determines priority areas of focus. These questions were at the heart of the discussion during the meeting. 

The session was moderated by Vitalii Smerdov, Head of the Tax and Finance Committee of the EBA Odesa, Managing Partner at First Pro Tax, Director of the Chamber of Tax Consultants, Non-staff Adviser to the Verkhovna Rada Committee on Finance, Tax and Customs Policy, and Deputy Director of the Kharkiv IT Cluster for Government Relations. 

Among the speakers was also Viktoriia Vlasenko, Attorney and Partner of the Tax Practice at First Pro Tax, who presented the analytical section — practical cases of audit support and appeal procedures, as well as recommendations for effective interaction with the State Tax Service and strategies to avoid common risks.During the meeting, participants discussed: 

• Tax audit practices in 2025, common violations identified by tax authorities, and the proper way for businesses to respond to STS requests; 
• Recent amendments to tax legislation in the second half of 2025 that influence audit approaches; 
• Requirements for submitting documents electronically and filling out internal STS tables; 
• Legitimacy of STS presence during inventory checks and the proper course of action in case of authority overreach; 
• Practical cases from recent audits, including: 

• unlawful “compensating” VAT adjustments; 

• treating equipment downtime as non-business activity; 

• transactions with private entrepreneurs in temporarily occupied territories; 

• constructive dividends in export operations; 

• tax implications for property losses unrelated to military actions; 

• specifics of taxation for agricultural outsourcing services such as fieldwork and harvesting. 

Participants received detailed explanations on how to avoid common mistakes when interacting with tax authorities, as well as practical advice on preparing for audits and defending their company’s position during disputes with the STS. 

EBA Odesa sincerely thanks the speakers for their professional insights, analytical approach, and deep practical expertise, as well as all participants for their active discussion and exchange of real-life cases.