Lesya Karnaukh: we find optimal solutions in open communication with business

Traditional meeting of the State Tax Service of Ukraine team, headed by acting Head of the State Tax Service Lesya Karnaukh, with representatives of business and public associations was dedicated to actual business questions and new solutions in the tax administration sphere.

“We discuss all questions and problems honestly and openly. It is this format that allows us to find joint solutions to quickly overcome all challenges, especially in the war conditions” – Lesya Karnaukh emphasized.

She thanked the business that is working and paying taxes today and asked to activate all possible resources. Every hryvnia that comes to the budget is a matter of defense capability and existence of the country. 

“Constant russian attacks affect everyone without exception. Enemy is systematically destroying our energy, production and logistics lines. In such conditions, it is increasingly difficult for business to fulfill its tax obligations, and accordingly, this has an impact on the planned amount of taxes and levies received by the budget” – said Lesya Karnaukh.

In general, according to her, the State Tax Service provided 1.54 trillion UAH of revenues to the consolidated budget in January – October 2025. Fulfillment of the plan is 107.7%. 

During the meeting, the following questions were discussed:

Block of tax invoices

State Tax Service has reduced number of blocked tax invoices by four times since the beginning of year. Figure currently stands at 0.2%. This is result of the comprehensive measures, both at the State Tax Service’s level and due to the government’s adoption of changes to regulatory acts. 

TAX Control service

New digital service has been introduced that allows everyone to join the counteraction against shadow trade, services or public catering.

In the week since the widget was launched, almost 100 complaints have been received. The biggest number of complaints is about non-issuance of fiscal checks and refusal to accept cards.

Е-audit

State Tax Service is making every effort to implement e-audit on time. Large taxpayers are actively involved in the experimental implementation of the e-audit. State Tax Service has concluded 38 memorandums of participation in the experiment. 73 entities have already submitted 732 SAF-T UA files. 

Tax debt collection

System of automatic tax debt collection from legal entities using electronic payment instructions has been introduced.

In two months:

- 1.4 million electronic payment instructions were generated;

- 197 million UAH was collected;

- 3440 payers paid off their debts.

Court decisions

Position of the State Tax Service: court decisions that have entered into legal force must be enforced. Complaints about non-enforcement of court decisions have become significantly fewer. 

CRM

Work is ongoing to introduce CRM – system that helps tax authorities identify taxpayers who may have tax violations. This is global practice. 

State Tax Service has already developed and approved several documents:

- general plan for improving work with tax risks,

- operational plan,

- plans for individual sectors of the economy.

Results are already noticeable. For example, in the electronics and home appliances sales:

- in 9 months, amount of accrued VAT increased by 1.3 times and the tax burden – up to 1.6%;

- income tax in 6 months increased by 1.2 times and the tax burden – up to 0.5%.

“Economic sustainability is our common goal with business. Constant dialogue with each other is effective tool” – Lesya Karnaukh noted.