<\/span>\n\n\t<\/div>\n<\/div>\nOn 9 February 2026, representatives of the European Business Association took part in the conference \u201cDe-shadowing Trade: Splitting Practices, Turnover Reduction and Envelope Wages\u201d, organised by the Ukrainian Business Council.<\/p>\n
The discussion brought together Members of Parliament of Ukraine, leadership of the State Tax Service of Ukraine, representatives of the Bureau of Economic Security of Ukraine, the business community and economic experts. The focus was on international experience in tackling the shadow economy, in particular \u201cbusiness splitting\u201d schemes, as well as practical de-shadowing instruments for the retail and restaurant sectors.<\/p>\n
Nataliia Artemchuk, Manager of the EBA Tax and Customs Committees, emphasised that the Association consistently advocates combating the shadow economy in order to ensure a level playing field and a fair distribution of the tax burden. The Association supports the development of measures to counter the misuse of the simplified taxation system as a tool for tax minimisation.<\/p>\n
At the same time, she noted that any changes to the VAT payment procedure would require a sufficient transitional period, not only to allow the State Tax Service and businesses to adapt their IT and accounting systems. A transition period would also be necessary to regulate the methodology for recording inventory balances, in order to avoid legal inconsistencies and situations that the tax authorities might classify as high-risk. The designation of transactions or counterparties as high-risk may result in the suspension of VAT invoices and have consequences for all parties involved. Similar regulation will also be required in the services sector.<\/p>\n
The participants agreed to continue the dialogue in order to prepare a consolidated position of the business community for submission to the Verkhovna Rada of Ukraine and the Ministry of Finance of Ukraine.<\/p>\n
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