The Tax Service Explained What Will Happen with Inspections and Blocking of Tax Invoices
Acting Head of the State Tax Service Lesya Karnaukh held a meeting with representatives of CFO Club Ukraine, which unites financial directors of large and medium-sized businesses. During the discussion, the parties raised issues regarding the implementation of SAF-T UA, tax inspections, the operation of SMKOR, digitalization of services, and VAT refunds.
One of the key topics was the implementation of the SAF-T UA system. The State Tax Service reminded that from January 2026, E-audit will be introduced, which involves submitting a standardized SAF-T UA file by large taxpayers only upon receiving a corresponding request during a documentary inspection.
The service noted that they plan to further improve the methodology and information system of "E-audit," as well as gradually integrate SAF-T UA into enterprises' accounting systems.
The prospects of extending SAF-T UA to small and medium-sized businesses were discussed separately. According to Lesya Karnaukh, this transition will not be simultaneous for all taxpayers. A phased implementation is planned, including amendments to the Tax Code, system testing, adaptation of accounting software, and methodological support for businesses.
The meeting participants also paid attention to tax control issues. The State Tax Service reported that a risk-oriented approach is currently applied, under which documentary inspections are primarily assigned to taxpayers with a high degree of tax risks, determined based on the analysis of information in the service’s information systems.
According to the State Tax Service, this approach has allowed reducing the average number of documentary unscheduled and actual inspections by 26%.
Another topic was improving the operation of SMKOR and reducing cases of blocking tax invoices. The service reported that the share of blocked invoices decreased from 0.76% at the beginning of 2025 to 0.14% as of today.
Lesya Karnaukh also reported that during the meeting she received information about cases when certain commissions demanded additional documents from taxpayers during the consideration of issues related to blocking tax invoices or exclusion from the list of risky taxpayers. According to her, the State Tax Service will check each such case, and commissions should request only documents necessary for making a decision.
Additionally, the meeting participants discussed the development of the State Tax Service’s digital services, modernization of the Electronic Cabinet, implementation of tax compliance, international automatic exchange of information under the CRS standard, and VAT refund issues.
Subscribe to our Telegram channel t.me/sudua and to Google News SUD.UA, as well as to our VIBER and WhatsApp, Facebook page Facebook and on Instagram to stay informed about the most important events.
