The State Tax Service developed a draft law on tax mediation: how disputes are proposed to be resolved without court
The State Tax Service reported that in the first half of 2026, the number of tax audits decreased by 17% compared to the same period last year. At the same time, the amount of additional assessed monetary obligations, according to the agency, more than doubled.
These data were announced during a meeting of representatives of the State Tax Service, the Business Ombudsman Council, leading business associations, and the expert community, where they discussed the results of tax control, currency supervision issues, judicial practice in tax disputes, and prospects for introducing tax mediation.
The State Tax Service explained that the reduction in the number of audits is related to the application of a risk-oriented approach, which allows focusing control on the riskiest operations. According to the service, in six months of 2026, the amount of additional assessed monetary obligations increased from UAH 27.7 billion to UAH 56.4 billion.
The meeting also addressed currency control issues. The State Tax Service reminded that according to legislation, audits of taxpayers about whom authorized banks report violations of the deadlines for settlements on foreign economic operations are mandatory. Therefore, the tax service cannot influence the number of such audits.
Participants noted that preventive measures and legislative improvements could contribute to reducing the number of violations.
A separate topic of the meeting was judicial practice in tax disputes. Participants emphasized the need to form unified approaches to law enforcement, which, in their opinion, will promote legal certainty for both business and controlling authorities.
The State Tax Service also presented a developed draft law on the introduction of tax mediation. The document provides for the creation of an alternative out-of-court mechanism for resolving disputes between taxpayers and controlling authorities regarding unagreed monetary obligations with the participation of an independent mediator. It is envisaged that the procedure will be based on the principles of voluntariness, confidentiality, independence, neutrality, and equality of the parties.
The tax service also reported that together with the Business Ombudsman Council, they have already gained the first practical experience in applying such a mechanism. According to the State Tax Service, thanks to mediation, it was possible to resolve three tax disputes, and the financial effect from their resolution amounted to almost UAH 60 million.
The State Tax Service believes that the introduction of tax mediation will allow faster resolution of tax disputes, reduce the burden on the judicial system, cut costs for business and the state on court proceedings, and increase the level of trust between taxpayers and controlling authorities.
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