{"id":768904,"date":"2026-09-06T21:48:58","date_gmt":"2026-09-06T18:48:58","guid":{"rendered":"https:\/\/eba.com.ua\/?p=768904"},"modified":"2026-09-06T22:26:42","modified_gmt":"2026-09-06T19:26:42","slug":"podatkovi-perevirky-ta-oskarzhennya-biznes-i-dps-obgovoryly-aktualni-spory-ta-praktyku-zahystu","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/podatkovi-perevirky-ta-oskarzhennya-biznes-i-dps-obgovoryly-aktualni-spory-ta-praktyku-zahystu\/","title":{"rendered":"[:ua]\u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u0438 \u0442\u0430 \u043e\u0441\u043a\u0430\u0440\u0436\u0435\u043d\u043d\u044f: \u0431\u0456\u0437\u043d\u0435\u0441 \u0456 \u0414\u041f\u0421 \u043e\u0431\u0433\u043e\u0432\u043e\u0440\u0438\u043b\u0438 \u0430\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u0456 \u0441\u043f\u043e\u0440\u0438 \u0442\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0443 \u0437\u0430\u0445\u0438\u0441\u0442\u0443[:en]Tax Audits and Appeals: Businesses and the State Tax Service Discuss Current Disputes and Protection Practices[:]"},"content":{"rendered":"

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Tax audits, appeals against decisions of regulatory authorities, blocked tax invoices, and the application of tax legislation amid the ongoing war remain among the most pressing issues for Ukrainian businesses. These practical aspects of interaction between businesses and tax authorities were at the center of the meeting \u201cTax Audits and Appeals: Current Disputes and Protection Practices,\u201d<\/strong> held on 3 September 2026.<\/p>\n

The event was organized at the joint initiative of the Southern Ukrainian Office of the European Business Association<\/strong> and the Odesa Entrepreneurs\u2019 Council<\/strong>, with the support of the Odesa Regional Military Administration<\/strong>. It brought together representatives of the business community, the Main Department of the State Tax Service in Odesa Region<\/strong>, and the Southern Interregional Department of the State Tax Service for Large Taxpayers<\/strong>. The meeting provided a platform for open dialogue on current tax issues and practical approaches to addressing them.<\/p>\n

Opening the event, Kateryna Morozova, Head of the EBA Southern Ukrainian Office<\/strong>, emphasized the importance of practical dialogue between businesses and tax authorities: \u201cFor companies today, it is particularly important not only to know the legislative requirements, but also to understand how they are applied in practice and how to effectively protect their position. This is why such meetings provide an important platform for open dialogue and discussion of the issues businesses face on a daily basis.\u201d<\/em><\/p>\n

The discussion was attended by Oleksandr Batrak, Head of the Southern Interregional Department of the State Tax Service for Large Taxpayers; Yurii Hurskyi, Head of the Main Department of the State Tax Service in Odesa Region; Dmytro Mykhailenko, Head of the EBA Kharkiv Tax Committee and Managing Partner at Crowe Mikhailenko; and Vitalii Smerdov, Head of the EBA Odesa Financial and Tax Committee and Managing Partner at First Pro Tax.<\/strong> The meeting was also attended by specialists from the Main Department of the State Tax Service in Odesa Region responsible for taxation of individuals and legal entities, tax audits, legal support, tax risks, transfer pricing, and international activity control.<\/p>\n

Yurii Hurskyi, Head of the Main Department of the State Tax Service in Odesa Region<\/strong>, thanked businesses for their continued operations and contribution to state and local budgets during the war, and emphasized the importance of open dialogue: \u201cWe value every business that continues to operate and contribute to the budgets under these circumstances. I am convinced that meetings like this help build mutual trust, establish transparent rules of operation, and create an environment for business development in the Odesa region.\u201d<\/em><\/p>\n

In turn, Oleksandr Batrak, Acting Head of the Southern Interregional Department of the State Tax Service for Large Taxpayers<\/strong>, noted that such meetings are an essential part of communication between the State Tax Service and businesses, helping to address problematic issues in a timely manner and develop clear approaches to resolving them.<\/p>\n

Current Tax Disputes and Appeal Practices<\/strong><\/p>\n

One of the central topics of the meeting was appealing the results of tax audits<\/strong>. Participants discussed current approaches to resolving tax disputes, ways to protect taxpayers\u2019 positions, and issues businesses should consider even before an audit begins.<\/p>\n

Considerable attention was paid to disputes concerning the substance of business transactions and VAT refunds<\/strong>, as well as ways to substantiate the actual nature of transactions through proper primary documentation and other evidence.<\/p>\n

Businesses also raised questions regarding changes in the approaches of tax authorities. In particular, the discussion covered the determination of the date on which VAT liabilities arise for supplies of goods made without advance payment and the need for the State Tax Service to ensure consistent and predictable approaches.<\/p>\n

Tax Risks Amid the Ongoing War<\/strong><\/p>\n

Another important topic was force majeure circumstances and the inability to fulfill tax obligations<\/strong>. Participants discussed practical cases involving the destruction of documents, inventories, fixed assets, and other assets as a result of hostilities, as well as ways to substantiate such circumstances before tax authorities.<\/p>\n

For businesses, it is particularly important to understand which documents and other evidence can confirm such circumstances and how they may affect the fulfillment of tax obligations and the conduct of tax audits.<\/p>\n

Blocked Tax Invoices and Tax Risks<\/strong><\/p>\n

A separate part of the discussion focused on blocked tax invoices<\/strong>. Businesses were interested in the criteria used to identify risky transactions and suppliers, approaches to monitoring tax risks, and available mechanisms for protecting a taxpayer\u2019s position when registration of a tax invoice is refused.<\/p>\n

Participants also raised concerns about the consistency of the State Tax Service\u2019s approach and the need for clear and predictable criteria for businesses. In particular, companies asked about the criteria used to identify questionable suppliers and current practices regarding VAT invoice blocking.<\/p>\n

International Taxation and Transfer Pricing<\/strong><\/p>\n

Another area of discussion was taxation in the context of international business activities<\/strong>. Participants discussed taxation of payments to non-residents, application of the principal purpose test, determination of beneficial ownership, and the risks of creating a permanent establishment in Ukraine.<\/p>\n

Businesses were also interested in current approaches to transfer pricing and thin capitalization<\/strong>, as well as changes that companies should take into account when preparing for future tax audits.<\/p>\n

Other issues included new approaches to limitation periods for additional tax assessments, developments in transfer pricing rules, and currency restrictions affecting businesses engaged in foreign economic activity.<\/p>\n

Other Practical Issues Raised by Businesses<\/strong><\/p>\n

The meeting was built around practical inquiries from businesses to the Odesa tax authorities. Participants raised specific issues encountered by companies in their day-to-day operations and discussed possible approaches to resolving them together with tax authorities.<\/p>\n

Businesses also addressed the taxation of \u201cVlasna Sprava\u201d government grants<\/strong>, including the tax implications of such funding for individual entrepreneurs and legal entities, as well as the application of tax legislation to the supply of goods.<\/p>\n

Other issues included the proper preparation of tax invoices for export transactions, challenges related to the minimum tax liability and land tax, criteria for identifying risky suppliers, and practical tax issues faced by businesses operating in the fuel trading sector.<\/p>\n

Another substantive part of the meeting was Dmytro Mykhailenko\u2019s presentation<\/strong>, in which he provided an overview of current tax dispute practices, focusing on issues that currently pose the greatest risks to businesses. These included appeals against tax audit results, proving the substance of business transactions, taxation of payments to non-residents, and disputes related to refusals to register tax invoices. Particular attention was also paid to case law concerning the depreciation of solar panels, discounting of interest on borrowings, and the potential of mediation as a tool for resolving tax disputes.<\/p>\n

For businesses, establishing a consistent, clear, and predictable approach<\/strong> to the application of tax legislation remains critically important. Open dialogue between companies and tax authorities makes it possible to identify problematic issues promptly, obtain expert clarifications, and develop proposals for improving business\u2013government interaction.<\/p>\n

The EBA Southern Ukrainian Office thanks the Odesa Regional Military Administration and the Odesa Entrepreneurs\u2019 Council for supporting the initiative; the Main Department of the State Tax Service in Odesa Region and the Southern Interregional Department of the State Tax Service for Large Taxpayers for their openness to dialogue with businesses; Dmytro Mykhailenko and Vitalii Smerdov for their expert moderation and comments; and the participating companies for their active engagement and practical questions.<\/strong><\/p>\n

Such meetings are an important instrument for direct dialogue between businesses and the government and help jointly develop more transparent and predictable approaches to addressing current tax issues.<\/p>\n

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