Meeting of the ЕВА with the leadership of the Central Central Іnterregional Directorate of the STS

02/ 07/ 2025

On July 1, 2025, representatives of the European Business Association met with the Acting Head of the Central Interregional Directorate of the State Tax Service for Work with Large Taxpayers, Yevhenii Bosenko. During the meeting, participants discussed current issues related to tax administration, technical aspects of electronic tax services, the implementation of strategic priorities for the reform of the State Tax Service, and prospects for interaction between business and the Central Office for Work with Large Taxpayers. The topics discussed included: Electronic Excise Mark The focus of the discussion was the implementation of the electronic excise mark system for excise goods. Business representatives expressed concerns regarding the technical readiness of both businesses and regulatory bodies for the timely launch of the system and the necessary software. This issue requires additional communication with the Verkhovna Rada Committee, the Ministry of Digital Transformation, and the State Tax Service. E-Audit Both parties supported the continuation of a series of thematic webinars with the Tax Audit Department to provide practical clarifications on the requirements for e-audits. Currently, only a small percentage of large taxpayers are testing their software for compliance with e-audit requirements. Pre-Trial Dispute Resolution Strategies The meeting outlined the philosophy of pre-trial dispute resolution and discussed the need for high-quality document preparation to prevent disputes. Participants also emphasized the importance of initiating final tax consultations to clarify conflicting provisions of tax legislation. Tax Debt Accounting Issues The meeting also addressed the issues related to the accounting of disputed tax obligations, which are being challenged in court. The lack of a clear mechanism for their accounting complicates the situation, especially against the backdrop of an overloaded judicial system. Companies are unable to receive timely rulings on disputes, resulting in tax debts being recorded in taxpayer accounts that are still under legal challenge. The video of the meeting is available here. The European Business Association sincerely thanks Mr. Bosenko for the open and constructive discussion and for his readiness to continue cooperation. We are confident that such meetings allow us, through joint efforts, to create a transparent, effective, and fair tax environment in Ukraine.

During the meeting, participants discussed current issues related to tax administration, technical aspects of electronic tax services, the implementation of strategic priorities for the reform of the State Tax Service, and prospects for interaction between business and the Central Office for Work with Large Taxpayers.

The topics discussed included:

Electronic Excise Mark

The focus of the discussion was the implementation of the electronic excise mark system for excise goods. Business representatives expressed concerns regarding the technical readiness of both businesses and regulatory bodies for the timely launch of the system and the necessary software. This issue requires additional communication with the Verkhovna Rada Committee, the Ministry of Digital Transformation, and the State Tax Service.

E-Audit

Both parties supported the continuation of a series of thematic webinars with the Tax Audit Department to provide practical clarifications on the requirements for e-audits. Currently, only a small percentage of large taxpayers are testing their software for compliance with e-audit requirements.

Pre-Trial Dispute Resolution Strategies

The meeting outlined the philosophy of pre-trial dispute resolution and discussed the need for high-quality document preparation to prevent disputes. Participants also emphasized the importance of initiating final tax consultations to clarify conflicting provisions of tax legislation.

Tax Debt Accounting Issues

The meeting also addressed the issues related to the accounting of disputed tax obligations, which are being challenged in court. The lack of a clear mechanism for their accounting complicates the situation, especially against the backdrop of an overloaded judicial system. Companies are unable to receive timely rulings on disputes, resulting in tax debts being recorded in taxpayer accounts that are still under legal challenge.

The video of the meeting is available here.

The European Business Association sincerely thanks Mr. Bosenko for the open and constructive discussion and for his readiness to continue cooperation. We are confident that such meetings allow us, through joint efforts, to create a transparent, effective, and fair tax environment in Ukraine.