Compliance instead of audits: construction business increased tax payments by 22.9%

Press service of the State Tax Service of Ukraine, published 25 June 2026 at 15:23 Chapter: News

Construction industry enterprises demonstrated positive dynamics of tax indicators in the first quarter of 2026. In general, revenues to the Consolidated budget of Ukraine from enterprises of the industry increased by 3.3 billion UAH or22.9%.

In particular, the VAT revenues increased by 18.5% (+ 1.2 billion UAH), income tax by 21.7% (+ 0.5 billion UAH).

Also, increase in the declared volume of supplies by 21.2% (+ 20.1 billion UAH), amount of income – by 17.3% (+ 15.5 billion UAH).

Average salary in construction increased by 20.9% and reached 22 thousand UAH.

Above specified results indicate positive dynamics of tax behavior of construction enterprises and increase in level of voluntary fulfillment of tax obligations. One of the factors contributing to this was introduction of the State Tax Service’s risk-oriented approach and tax risk management system (compliance risks), which provides for timely information to the taxpayers about potential risks and the possibility of their independent elimination. Its goal is to increase level of voluntary fulfillment of tax obligations through the application of international approaches.

In 2026, the State Tax Service identified three priority sectors of the economy for work within framework of the risk-based approach: construction, fuel and lubricants market, and food retail. It is on these areas that the analytical and consulting work of the Tax Service is focused.

For the construction industry, special attention is paid to the risks of using undeclared labor, artificially understating salaries, minimizing the VAT and income tax. At the same time, the main emphasis is not on audits, but on preventive work.

What can the taxpayer do after receiving information about the identified risks:

- independently assess their activities;

- submit clarifying declarations;

- voluntarily fulfill tax obligations.

State Tax Service continues to urge taxpayers to use provided information about risks and advisory support for timely and complete declaration of tax obligations. This allows minimizing risks of violations, avoiding penalties and contributing to stable budget replenishment.

Reference: introduction of the tax risk management system (compliance risks) is being implemented within framework of a draft project according to Resolution of the Cabinet of Ministers of Ukraine № 854 as of 25.07.2024.