Serhii Lyseiuk: We will move from individual successful solutions to systemic scaling of reforms in 2026

Despite military and resource constraints, the State Tax Service of Ukraine demonstrates institutional capacity and readiness to work according to rules of the European tax space. This was stated by Deputy Head of the State Tax Service Serhii Lyseiuk during the 16th meeting of the EU4PFM Steering Committee.

“In 2025, cooperation of the State Tax Service with the EU4PFM program was focused on completing key initiatives and practical work to meet membership requirements in the European Union. 2026 is a transition stage from individual successful solutions to systemic scaling of reforms” – Serhii Lyseiuk emphasized.   

He noted the key priorities of the State Tax Service for 2026:

- Digital tax debt management.

Introduction of modern digital tax debt management model, which will increase fiscal efficiency.

- Modernization and “E-audit” scaling.

Among priorities are development of the SAF-T solutions, expansion of analytical tools and preparation of training materials for both State Tax Service’s employees and taxpayers.

- Risk-based approaches and data-driven management.

This includes the Automated Risk Management System and ITARIS in the international taxation sphere, which will allow to focus resources on the real tax risks.

- Integration with the European systems.

State Tax Service expects practical progress in work on the future integration of the State Tax Service’s IT systems with the EU systems such as VIES, OSS, CESOP, EMCS, VAT Refund – key elements of Ukraine’s entry into the common European tax space.

- Harmonization of national legislation with the EU law.

“Formation of priorities for 2026 is based on specific results achieved in the previous period. It was 2025 that became the stage of forming the foundation for further systemic changes, when the State Tax Service focused on completing key reforms and preparing institutional, legislative and digital prerequisites for their scaling” – Serhii Lyseiuk noted.

According to him, the key achievement of 2025 was the launch of electronic audit system, which has been put into commercial operation since December 31. In parallel, the State Tax Service actively worked with business on the SAF-T UA. Recommendations for banks were prepared, payer requests were processed, and audit tests were improved based on the draft results.

European integration remained important direction. State Tax Service, with the expert support of the EU4PFM, held three simulation sessions and prepared materials for screening under negotiating Section 16 “Taxation”. European Commission, in the EU Enlargement Package 2025, noted Ukraine’s significant progress in the taxation sphere, in particular, growth of the operational capacity and digitalization of the State Tax Service. Approval of the State Tax Service Digital Development Plan until 2030 was also positively assessed.

In 2025, the EU4PFM project completed a comprehensive assessment of the compliance of Ukraine’s tax legislation with the EU law, updated comparative tables for directives on the VAT, excise duties, administrative cooperation and anti-tax evasion. State Tax Service also participated in the preparation of a draft law on implementation of the DAC7 standard.

In direction of the automatic international exchange of the CRS information, which started in September 2024, implementation of the CRS 2.0 has begun, training has been provided for more than 500 employees.

“State Tax Service is aware of the scale of tasks ahead and is ready for the next stage – implementation, scaling up and achieving practical results. We are grateful to our partners from the EU4PFM, international experts, colleagues from the Ministry of Finance and the entire State Tax Service’s team for their professional, consistent and responsible joint work” – emphasized Deputy Head of the State Tax Service.