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EBA representatives participated in a meeting with the newly аppointed Head of the State Tax Service

07/ 02/ 2025
  On 6 February, Anna Derevyanko, Executive Director of the European Business Association, and Nataliia Artemchuk, Manager of the Tax and Customs Committees, joined a meeting between the Head of the State Tax Service of Ukraine, Ruslan Kravchenko, and business associations. The ЕВА’s representatives highlighted several key areas for improving business-tax authority interaction. Enforcement of Court Decisions – The ЕВА was pleased to hear that business priorities align with those of the new Head of the STS. Mr Kravchenko emphasised that ensuring the execution of court decisions is a key focus, with plans to reduce execution time to 3-5 days after their publication in court registers. Tax Invoice Blocking – One of the most pressing challenges for businesses today. Currently, 90% of court cases regarding invoice blocking are ruled in favour of companies. Mr Kravchenko acknowledged the issue and discussed the need to change the approach to accepting taxpayer information tables. Specifically, the possibility of allowing all taxpayers to submit such tables, rather than only those who have already faced blocking, was considered. E-Audit – While there are differing views on the legal grounds for requiring companies to submit SAF-T files during scheduled tax audits, some large taxpayers have already received such requests in 2024. However, the new STS leadership confirmed that there are currently no legal grounds for imposing sanctions on companies for failing to provide SAF-T files. The system is still in a testing phase, and the STS has assured businesses that it will enhance cooperation between central and regional tax offices and work more closely with businesses to address issues before the full-scale implementation of e-audit. At the same time, businesses are requesting official clarifications – both for tax authorities and companies – on the uniform application of tax legislation regarding these matters. The EBA business community appreciates the understanding of business challenges and looks forward to establishing a constructive and regular dialogue with Ruslan Kravchenko and his team.
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On 6 February, Anna Derevyanko, Executive Director of the European Business Association, and Nataliia Artemchuk, Manager of the Tax and Customs Committees, joined a meeting between the Head of the State Tax Service of Ukraine, Ruslan Kravchenko, and business associations.

The ЕВА’s representatives highlighted several key areas for improving business-tax authority interaction.

Enforcement of Court Decisions – The ЕВА was pleased to hear that business priorities align with those of the new Head of the STS. Mr Kravchenko emphasised that ensuring the execution of court decisions is a key focus, with plans to reduce execution time to 3-5 days after their publication in court registers.

Tax Invoice Blocking – One of the most pressing challenges for businesses today. Currently, 90% of court cases regarding invoice blocking are ruled in favour of companies. Mr Kravchenko acknowledged the issue and discussed the need to change the approach to accepting taxpayer information tables. Specifically, the possibility of allowing all taxpayers to submit such tables, rather than only those who have already faced blocking, was considered.

E-Audit – While there are differing views on the legal grounds for requiring companies to submit SAF-T files during scheduled tax audits, some large taxpayers have already received such requests in 2024. However, the new STS leadership confirmed that there are currently no legal grounds for imposing sanctions on companies for failing to provide SAF-T files. The system is still in a testing phase, and the STS has assured businesses that it will enhance cooperation between central and regional tax offices and work more closely with businesses to address issues before the full-scale implementation of e-audit.

At the same time, businesses are requesting official clarifications – both for tax authorities and companies – on the uniform application of tax legislation regarding these matters.

The EBA business community appreciates the understanding of business challenges and looks forward to establishing a constructive and regular dialogue with Ruslan Kravchenko and his team.

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