Number of suspended tax invoices has decreased almost by 5 times
Press service of the State Tax Service of Ukraine , published 07 August 2026 at 13:14 Chapter: News
Number of suspended tax invoices has decreased almost 5 times compared to the beginning of 2025 This was informed by acting Head of the State Tax Service, Lesya Karnaukh.
“At the beginning of August, the figure was 0.16% and on average it fluctuates between 0.14% and 0.16%. At the beginning of 2025, it was 0.76%” – she stated.
The most common reason for registration suspension remains discrepancy between purchased and sold products. This is 72% of all suspended invoices.
These are situations when the system records so-called “virtual warehouse imbalance” – when the volume or product type on sale does not correspond to previous purchases.
Another 20.7% are related to the fact that the payer already has risky status.
“Currently, there are 13.2 thousand business entities on the list of risky payers. At the beginning of 2025, there were 24.9 thousand” – added acting Head of the State Tax Service.
Payers may be included in the list of risky payers if commission of the controlling authority establishes signs of risky transactions.
For example, insufficient number of employees to carry out declared transactions, lack of necessary fixed assets, participation in risky tax credit formation schemes or business transactions with counterparties that already have risky status.
One more example is a company buys one product and sells completely different one, origin of which is not confirmed in the supply chain. Or artificially generating tax credit through transactions that do not correspond to its usual activities.
All these are signals for additional investigation of the payer’s activities.
“Less blocking is not about the State Tax Service’s statistics. It is about opportunities for those who work honestly to work "without nerves" and artificial barriers” – Lesya Karnaukh emphasized.
Reminder! To help business with questions related to invoice registration suspension, the State Tax Service has introduced a practical tool – “roadmaps” for work with the VAT payer data table.
New recommendations are based on analysis of real business applications, practical cases and specifics of various spheres of activity. They contain specific advices on how to correctly fill out the VAT payer data table and help avoid common mistakes.
View them at the links:
There are also consultation centers in each region for questions related to suspension of tax invoice registration. They help taxpayers quickly receive clarifications, understand suspension reasons and find solutions.
State Tax Service continues to combine effective monitoring of risky transactions with development of service tools that help honest business avoid errors and register tax invoices without hindrance.