Ruslan Kravchenko: State Tax Service initiates changes to mechanism for registration suspension of tax invoices

Press service of the State Tax Service of Ukraine, published 03 March 2025 at 14:06 Chapter: News

Head of the State Tax Service Ruslan Kravchenko initiated changes to mechanism for registration suspension of tax invoices.

State Tax Service has already submitted its suggestions to the Ministry of Finance of Ukraine regarding changes to Government Resolution № 1165. Ruslan Kravchenko informed this on his Facebook page.

"We are improving work of the automated system for monitoring compliance of tax invoices/adjustment calculation with risk assessment criteria. This involves reducing a number of blocked tax invoices, simplifying registration procedure, increasing efficiency of automated monitoring, and minimizing administrative pressure. There are six key changes. We predict that they will reduce a number of blocked invoices. But it will be easier for those who work transparently. Schemes and tax evasion will not pass!" – he noted. 

Briefly about the changes:

- Limits for unconditional registration of invoices have been increased – maximum supply volume will increase to 1 million UAH, and per counterparty – to100 thousand UAH, condition regarding the number of payers for whom manager can hold a similar position has been changed (currently 3, planned to be 5). Transactions with small amounts (up to 10 thousand UAH) will be registered without delay, this limit is currently 5 thousand UAH. Limit for the total volume of such transactions in a current month will be increased to 3 million UAH (currently 500 thousand UAH).  

- Tax invoice checks have been simplified for business operating in areas with a potential threat of hostilities, but where there is currently no active fighting. It is also planned to process invoices with export transactions more quickly if their codes match those in the taxpayer’s data table and the taxpayer is not considered risky.

- Less bureaucracy after excluding taxpayers from the list of risky ones – invoices will be subject to automatic registration if the company has a positive tax history and other specified conditions are met.

- Mechanism for automatically accept payer’s data tables has been improved – reducing the need to submit documents for accepting the table.

- Changes to certain indicators of a positive tax history – more enterprises will be able to use such indicators. Particularly, limits on the volume of transactions have been increased from 1 million UAH to 3 million UAH, per counterparty from 100 thousand UAH to 500 thousand UAH, and condition regarding the number of payers for whom manager can hold a similar position has been changed (currently 3, planned 5).   

- Risk criterion for transactions regarding tax liability adjustment calculations upon product return from the VAT non-payer has been changed, namely, submitting such adjustment calculation within 90 days will not be considered a risk (currently 30). This will reduce the likelihood of blocking adjustment calculation upon product return from the non-payer.

"I hope that suggested changes will be supported by the Ministry of Finance and the Cabinet of Ministers. I am constantly communicating with business. In all the regions where I have been, almost every second question from entrepreneurs concerns shortcomings in the work of automated system for monitoring compliance of tax invoices/adjustment calculation with risk assessment criteria" – added Ruslan Kravchenko.  

Head of the State Tax Service reminded that 29 centers have been organized in the regions, where tax officials provide maximum assistance to the entrepreneurs in questions related to suspension of invoices and removal from the risky category. Rate of blocked invoices was reduced almost halved in February – to 0.39%, and since the beginning of year, 9.3 thousand business entities have been removed from the risky category.