Lesya Karnaukh: State Tax Service actively implements risk-based approach in all tax control areas
Moratorium on audits, risk-based approach to tax control and new communication formats with the taxpayers were discussed during the meeting between acting Head of the State Tax Service Lesya Karnaukh and representatives of the European Business Association, which unites more than 900 companies.
As Lesya Karnaukh noted, moratorium on audits is a TOP question that interests the business. Moratorium is not about a complete ban, but about restrictions. State Tax Service is working on improving risk-based approach to control and tax attention is focused on business entities with a high level of risk, which indicates significant probability of violations.
“Priority for us is to fill the state budget, and total tax control of business entities does not bring the corresponding efficiency and increase in tax revenues. Therefore, wasting the Service’s resources on ineffective measures is not about the Tax Service 2025” – said acting Head of the State Tax Service.
According to her, approach to actual audits has changed significantly. Due to this, number of actual audits decreased by more than a third in August of this year – to 2.3 thousand compared to July (3.6 thousand).
State Tax Service is working on improving analytical approaches for forming audit plan and selecting payers for it.
“To implement modern risk-based control, global practices and recommendations of the international experts are used. We are working to ensure that audits in 2026 are planned based on the developed risk passports” – Lesya Karnaukh emphasized.
Participants also discussed:
- E-audit introduction – State Tax Service is interested in maximum involvement of payers in testing the system. All payers have been provided with technical opportunity to test the SAF-T UA file via the “Electronic cabinet”. Communication platform with payers and software developer regarding formation of the SAF-T UA file has been created on the Google Chat platform;
- Е-excise – State Tax Service has already provided readiness of its systems to introduction;
- block of tax invoices – changes to Resolution of the Cabinet of Ministers of Ukraine № 1165 will come in effect from the 27th of September and will allow to reduce number of business entities that face the blocking.
Lesya Karnaukh also noted that to help the business in solving taxation questions, making decisions and tax assistance, the State Tax Service has opened 20 Tax consultant offices.
“This is a new communication level, effective support for the business. The main goal is to help the business and individuals in solving taxation questions” – outlined acting Head of the State Tax Service and urged the business actively use the new resource.
