1375 companies were included in the Register of large taxpayers for 2021

State Tax Service of Ukraine has approved the Register of large taxpayers for 2021. It includes 1375 business entities.

Comparing to the Register for 2020, the number of enterprises has decreased by 254 taxpayers. This is due to the change in criteria for classifying taxpayers as large according to the Law № 466.

As follows, according to the Tax Code of Ukraine, a large taxpayer is a legal entity in which the amount of income from all activities for the last four consecutive tax (reporting) quarters exceeds the equivalent of 50 million euros or the total amount of taxes, fees, payments paid to the State budget of Ukraine (excepting customs payments) for the same period exceeds the equivalent of 1.5 million euros.

Previously, the total amount of taxes, fees, payments paid to the State budget amounted 1 million euros of tax and customs payments.

The inclusion of enterprises in the Register of large taxpayers – 2021 has already taken place according to the updated criteria.

The new register did not include 535 taxpayers who are currently served at the Large Taxpayers Office of the State Tax Service and are in the Register – 2020. Instead, the Register – 2021 was replenished with 281 new large taxpayers, of which, 94 are trade enterprises and 27 are financial and insurance establishments.

View the Register of large taxpayers – 2021.