8255 taxpayers have been included in the List of taxpayers with a high level of voluntary compliance with tax legislation

State Tax Service of Ukraine, according to requirements of the Tax Code of Ukraine, has published the List of taxpayers with a high level of voluntary compliance with tax legislation (hereinafter – List).

List includes 8255 taxpayers, namely:

- 4488 legal entities on the general taxation system;

- 2359 legal entities – single tax payers of Group III;

- 1088 legal entities – single tax payers of Group IV;

- 169 residents of Diia City;

- 151 individuals – entrepreneurs.

576 compliance managers were involved in the project implementation.

Taxpayers included in the List paid 257.1 billion UAH of taxes to the consolidated budget or 16.6% of the total amount of tax payments as of December 1, 2024.

A number of tax benefits are provided for business entities included in the List. Moratorium is introduced for them on some types of documentary and actual audits, audit terms for budgetary reimbursement and terms of providing individual tax consultations are reduced, personal compliance manager is assigned to each payer.

Reminder! Special tax administration procedures will apply to the taxpayers who meet requirements and criteria for a high level of voluntary compliance with tax legislation specified by the Tax Code of Ukraine.

First of all, this is a moratorium on conducting majority of unscheduled, scheduled and actual documentary audits. Secondly, reduction in terms of the in-place and documentary audits for budgetary reimbursement. Thirdly, significant reduction in terms of providing individual tax consultations.

Each taxpayer participating in the List will receive personal compliance manager who will inform them about legislative requirements, help them develop strategies for fulfilling their tax obligations and eliminating potential risks of violating tax legislation. If necessary, compliance manager will provide tax consultation.

Specialists of the State Tax Service have created a special resource – sub-site of the State Tax Service of Ukraine "Territory of high tax trust level" which contains all information regarding the introduced innovations. Taxpayers can find out how to become project participant of the "Territory of high tax trust level", what requirements must be met, what benefits can be obtained, check their own indicators and analyze indicators of industry to which the business entity belongs.