The number of tax invoices suspended in Ukraine in 2026 decreased almost fivefold compared with the beginning of 2025. This was reported by UNN, citing the State Tax Service of Ukraine.
Details
According to the head of the agency, Lesia Karnaukh, the figure stood at 0.16% at the beginning of August, and on average it fluctuates between 0.14% and 0.16%. At the beginning of 2025, it was 0.76%.
Very often, the reason for suspending registration remains a discrepancy between purchased and sold goods. This accounts for 72% of all suspended invoices. Another 20.7% are related to the fact that the taxpayer already has high-risk status.
As Karnaukh noted, as of today, 13.2 thousand business entities are included in the list of high-risk taxpayers. At the beginning of 2025, there were 24.9 thousand. She added that taxpayers may be included in the list of high-risk entities if the supervisory authority’s commission establishes signs of high-risk operations.
An insufficient number of employees to carry out the declared operations, the absence of the necessary fixed assets, participation in schemes for generating high-risk tax credits, or business transactions with counterparties that already have high-risk status. Another example: an enterprise purchases one product but sells an entirely different one, the origin of which has not been confirmed throughout the supply chain. Or it artificially generates a tax credit through transactions that do not correspond to its usual activities. All of this signals the need for an additional examination of the taxpayer’s activities
We will remind you
The Cabinet of Ministers obliged the State Tax Service to provide the Ministry of Defense with data on Ukrainian citizens aged 18 to 60 in order to update the "Obereg" register.