Participants of the IV All-Ukrainian farmer forum, in which representatives of the State Tax Service took part, spoke about taxation of the agricultural sector and interaction of the state with agricultural producers.

Among the main topics were registration of tax invoices, administration of land tax, minimum tax liability for permanent use of lands, as well as taxation peculiarities of the front-line, occupied and affected territories.

As Deputy Head of the State Tax Service Andrii Trotsko noted, the State Tax Service is constantly working on automating processes and improving risk-oriented approach.

“Today, suspension rate of registration of tax invoices is about 0.15%, while at the beginning of 2025 it reached 0.74%” – said Andrii Trotsko.

Number of taxpayers classified as risky has also significantly decreased. Compared to the beginning of year, there are 55% fewer of them – currently, there are about 12.5 thousand such entities across the Ukraine in all industries.

He also explained approach to tax control and criteria for analyzing the taxpayers’ activities.

“There is such a criterion as average industry load. It is used to draw attention to the taxpayers who significantly deviate from indicators, conduct analytical research and, if necessary, check for possible risks or schemes” – emphasized Deputy Head of the State Tax Service.

Participants paid special attention to the land tax and minimum tax liability. Therefore, according to legislative norms, the minimum tax liability cannot be less than 700 UAH/hectare, and for lands with arable land share ≥50% – 1400 UAH/ha.

If the payer owned or used land plot for less than the whole year, the minimum tax liability is first calculated in proportion to the number of months of land use. After that, obtained amount is compared with the minimum tax liability: 700 UAH per hectare, and for lands where arable land occupies at least 50% of the area, – 1400 UAH per hectare.

Andrii Trotsko explained that the key sources of data are the State register of property rights and the State land cadastre. It is on their basis that tax assessments are formed, which sometimes leads to discrepancies due to the non-renewed or extended contracts. Therefore, it is very important for farmers to make timely changes to registers.

It was separately noted that previously there were cases of double accrual of the minimum tax liability in the process of changing the owner or lessee of the land during the year. Reason was discrepancies in registers and automatic application of the minimum rate to each user.

To resolve the situation, the State Tax Service appealed to the Ministry of Finance and question has been resolved as of today. Software has already been updated, and the system automatically takes into account periods of use, which allowed to eliminate the problem.

Deputy Head of the State Tax Service also noted that today the Tax Service is maximally focused on communication with payers and development of the service model.

“Today, we are maximally focused on communication with the payers. Tax Consultant Offices have been created for payers, where it is possible to get clarifications, consultations are also available at online points. Hotline for appeals and response is also provided” – he emphasized.

During the forum, representatives of the State Tax Service confirmed their readiness for further dialogue with business and openness to jointly finding solutions aimed at increasing transparency of tax procedures and supporting farming. Following the discussion, all questions raised by the participants will be worked out together with relevant authorities for their proper and effective resolution.