Almost 8.2 thousand business entities were included in the List of taxpayers with a high level of voluntary compliance with tax legislation

Press service of the State Tax Service of Ukraine, published 18 April 2025 at 14:29 Chapter: News

State Tax Service approved the List of taxpayers with a high level of voluntary compliance with tax legislation as of March 2025.

List includes 8 199 taxpayers. Of these, 5 544 or almost 68% were included in the List as of November 2024.

List includes:

7 467 legal entities, including:

- 4 123 legal entities on the general taxation system;

- 211 residents of Diia City;

- 2 149 legal entities – single tax payers of Group III;

- 984 legal entities – single tax payers of Group IV.

732 Individuals-entrepreneurs, including:

- 65 individuals-entrepreneurs on the general taxation system;

- 667 individuals-entrepreneurs - single tax payers of Group Ⅲ.

These taxpayers paid 164.89 billion UAH of taxes to the consolidated budget in 2024, or almost 10% of the total tax payments.

611 compliance managers are assigned to the taxpayers included in the List.

They were also sent information messages in their Electronic cabinet about their inclusion in the List and about the assigned compliance manager.

 

For reference.

List of payers was approved in compliance with requirements of the Law of Ukraine № 3813-IX as of 18.06.2024 "On amendments to the Tax Code of Ukraine regarding the tax administration peculiarities during the martial law for taxpayers with a high level of voluntary compliance with tax legislation".

Interaction peculiarities of the taxpayer with a compliance manager are determined by Order of the State Tax Service of Ukraine № 788 as of 31.10.2024 “On the organization of activities of compliance manager with the taxpayer with a high level of voluntary compliance with tax legislation”.

According to Procedure for formation and publication of the List of taxpayers with a high level of voluntary compliance with tax legislation, approved by Order of the Ministry of Finance of Ukraine № 495 as of 07.10.2024, registered in the Ministry of Justice of Ukraine on 14.10.2024 under №1539/42884 (with changes), the average industry indicators of the criteria for a high level of voluntary compliance with tax legislation for January – December 2024 were published on the State Tax Service’s web portal in section "Territory of high tax trust level".