State Tax Service introduces new tool that will help business avoid block of tax invoices
Press service of the State Tax Service of Ukraine , published 06 April 2026 at 11:21 Chapter: News
State Tax Service introduces new tool to help business avoid block of tax invoices. These are “roadmaps” that will help the VAT payers fill out and submit Data table without errors. This was informed by acting Head of the State Tax Service of Ukraine Lesya Karnaukh on the Facebook page.
“Sometimes even one minor error is enough to stop the process. One inaccuracy and tax invoice is suspended. Due to a set of measures, we have already managed to significantly reduce percentage of blocked tax invoices. Today it is 0.1 – 0.15%. We are taking the next step to facilitate work of business. So that technical errors do not stop work of conscientious payers” – Lesya Karnaukh stated.
State Tax Service has developed another practical tool. Specialists of the State Tax Service analyzed a number of cases, requests from specialized associations and took into account specifics of various economic activity types.
We have developed the “roadmaps” for working with the VAT payer data tables. Not theory, but clear practical advice. Everything that will help to fill out the Data table correctly and avoid errors.
Taxpayer data table is a summary of information about codes of economic activity types, product codes (Ukrainian classification of the foreign economic activity products) and services (State classifier of products and services) that the taxpayer regularly supplies, manufactures and sells on the territory of Ukraine.
Target groups for whom the table view is most relevant:
- production and processing sectors;
- construction;
- provision of services and performance of works;
- agricultural producers.
“Roadmaps” are already on web portal of the State Tax Service:
Basic requirements and submission peculiarities
Submission of the Data table has its own characteristics, failure to take into account of which may lead to its refusal to be accepted:
1. Table must be submitted with explanation indicating the activity type with reference to tax and other reporting.
2. Document is submitted in the electronic form by technical electronic communication means.
3. In case of conducting several types of activity – the VAT payer’s data table can be submitted separately for each activity type.
4. Table is not submitted again for codes that are in the considered payer data table.
5. To disclose essence of business transactions, copies of documents confirming activity specifics may also be provided.
What must be included in the explanation?
For a positive decision of the commission, the payer must disclose essence of activities.
Explanation must contain information about:
- taxpayer and specifics of his/her activities,
- labor resources involved in the economic activities (according to the Tax calculation of income amounts),
- material resources (with reflection in form 20-ОPP and financial reporting): fixed assets, transport, land, special equipment,
- permits: licenses, permits and other necessary documents,
- obligatory reference to the taxpayer's tax and financial reporting.
Why the Table may not be accepted: common mistakes
When the commission decides to disregard the table:
- payer data table is submitted without explanation,
- explanation does not contain:
references to tax and financial reporting,
essence of business transactions is not disclosed,
- business entity lacks labor resources to perform work or salary is less than the minimum established level,
- discrepancy was found in the explanation between information specified by the payer and data of automated systems.
Example:
- agricultural producer submits the table for product sale, but does not have information about land plots, equipment or personnel.
- loan was formed through the purchase of products that are not related to the main activity (for example, purchase of office equipment and food for construction work).
- discrepancy was detected between information from the payer and data of the automated systems of the State Tax Service.
- amount of the employee's salary is lower than legally established minimum.