Taxation questions of interest to foreign business were discussed during the meeting between Head of the State Tax Service Ruslan Kravchenko and representatives of the U.S.-Ukraine Business Council (USUBC), which unites large American business that operates in Ukraine.
“Due to the honesty of business, the State Tax Service exceeded budget revenue plan by 46.4 billion UAH in January – April 2025. We will maintain positive dynamics in May” – noted Ruslan Kravchenko.
According to him, the taxpayers have already been refunded 55.5 billion UAH of the VAT in the first 4 months of this year. This is 24.2% more than in the same period last year. Administration of the VAT refunding is fully automated. State Tax Service is also working on automating processes of conducting in-place audits.
There are already the first CRS results – international standard for automatic exchange of tax information between countries. State Tax Service received data from 50 countries for the first time last year. This year, a significant expansion of this list is expected. Mechanism for using received information has already been developed. State Tax Service is working on improving the IT system for automatic matching of foreign accounts with tax declarations of Ukrainians.
Ruslan Kravchenko noted that the State Tax Service is interested in a dialogue and pre-trial resolution of disputes.
Number of appeals regarding non-enforcement of the court decisions decreased by 32.8% in the first quarter of 2025 compared to the same period in 2024. Number of the court disputes after administrative appeal also decreased by 25%.
“We strive to find understanding with business without going to the court. We must actively move from protracted processes to compromises, as in developed countries. We are studying possibilities of introducing tax mediation” – emphasized Head of the State Tax Service.
In the digitalization direction:
- State Tax Service is testing the "E-audit" system. 31 memorandums have been concluded with large taxpayers who send standard audit file (SAF-T UA) to the State Tax Service. They have already submitted 217 SAF-T UA through the electronic cabinet;
- actual audits conducted by the State Tax Service are being digitized: software and necessary equipment have been developed.
“Such open dialogue makes it possible to talk about all the needs and find effective solutions together. So that even in conditions of russian aggression, foreign business is interested in investing in development of Ukrainian economy” – outlined Ruslan Kravchenko.