Ruslan Kravchenko: number of blocked tax invoices has almost halved since the beginning of 2025

Number of blocked tax invoices has almost halved since the beginning of 2025. If at the beginning of January this figure reached 0.76%, then in mid-March it is 0.39%. At the beginning of year, every sixth entrepreneur faced blocking, now every eighth. At the same time, list of risky enterprises has decreased by almost 10 thousand since the beginning of 2025.

This was stated by Head of the State Tax Service Ruslan Kravchenko in a column in the publication "Ekonomichna pravda".

He noted that since the beginning of year, the State Tax Service has been implementing a comprehensive approach to resolving suspension of tax invoices and removing enterprises from category of risky ones. In addition, systematic communication with business is taking place.

Ruslan Kravchenko reminded that the State Tax Service has already initiated changes to mechanism for suspending registration of tax invoices. Tax officials have submitted their suggestions for changes to Government Resolution № 1165 to the Ministry of Finance.

Among the suggested innovations:

- increased limits for the unconditional registration of invoices by the supply volume in the current calendar month;

- simplified peculiarities of unconditional registration of tax invoices for export for enterprises operating in territories with a threat of hostilities, but where there are currently no active hostilities;

- after excluding payers from the list of risky ones, automatic registration of tax invoices if the company has positive tax history and other specified conditions are met;

- improved mechanism for automatic consideration of payer data tables – reducing the need to submit documents for consideration of the table;

- changes in individual indicators of positive tax history – more companies will be able to take advantage of such indicators;

- risk criterion for transactions regarding submission of tax liability adjustment calculations upon the product return from the non-value added tax payer has been changed.

According to prediction of Head of the State Tax Service, suggested changes will reduce a number of blocked invoices.

State Tax Service also specified list of grounds for considering classifying the taxpayer as risky. State Tax Service updated directory of tax information codes. They are used by the State Tax Service’s commissions in the process of considering the taxpayer’s compliance with criteria of taxpayer risk.

According to Ruslan Kravchenko, suggestions are already ready to improve organization of work, monitoring compliance system of tax invoices/adjustment calculations with criteria for assessing degree of risks: a change in procedure for interaction between structural units of the State Tax Service of all levels and commissions of territorial and central levels. This is provided for in suspension procedure approved by Resolution № 1165.

"The effective work of monitoring compliance system of tax invoices/adjustment calculations with the risk assessment criteria is related to filling the budget and is one of the operational tools that prevents schemes and tax evasion. This increases tax revenues and contributes to filling the budget. For example, the State Tax Service exceeded established revenue indicators by 22 billion UAH (+16.5% to the plan) in January – February. We plan to maintain positive dynamics of two months in March" – emphasized Ruslan Kravchenko.