The Tax Service proposes 6 key changes to the invoice monitoring system - Kravchenko
Kyiv • UNN
The Tax Service plans to simplify the procedure for registering tax invoices and reduce the number of their blocking. The main changes include increasing the limits for unconditional registration and simplifying inspections for businesses in the frontline areas.

The Tax Service has submitted proposals to the Ministry of Finance regarding changes to Resolution No. 1165. The changes include increasing limits, simplifying inspections, and reducing bureaucracy in the registration of tax invoices. This was reported by the Head of the State Tax Service of Ukraine, Ruslan Kravchenko, according to UNN.
I initiated changes to the mechanism for suspending the registration of tax invoices. We are improving the operation of the SMKOR system
Details
The State Tax Service has already submitted its proposals to the Ministry of Finance regarding changes to Government Resolution No. 1165.
This concerns reducing the number of blocked tax invoices, simplifying the registration procedure, increasing the efficiency of automated monitoring, and minimizing administrative pressure.
Six key changes. We predict that they will reduce the number of blocked invoices. But it will be easier to work for those who work transparently. Schemes and tax evasion will not pass!
Briefly about the proposed changes:
- The limits for unconditional registration of invoices have been increased - the maximum supply volume will increase to 1 million UAH, and for one counterparty - to 100 thousand UAH, the condition regarding the number of taxpayers that the head can hold a similar position (currently 3, planned 5) has been changed. Transactions with small amounts (up to 10,000 UAH) will be registered without delays, this limit is currently 5,000 UAH. The limit on the total volume of such transactions in the current month will be increased to 3 million UAH (currently 500 thousand UAH).
- Simplified checks of tax invoices for entrepreneurs operating in areas with potential military threat, but where there are currently no active hostilities. Faster processing of invoices with export operations is also planned, if their codes match the codes in the taxpayer's data table and he is not considered risky.
- Less bureaucracy after excluding taxpayers from the list of risky ones - invoices will be automatically registered if the company has a positive tax history and other defined conditions are met.
- The mechanism for automatic consideration of the taxpayer's data tables has been improved - reducing the need to submit documents to take into account the table.
- Changes in certain indicators of a positive tax history - more enterprises will be able to use such indicators. In particular, the limits on the volume of operations have been increased from 1 million UAH to 3 million UAH, for one counterparty from 100 to 500 thousand, the condition regarding the number of taxpayers that the head can hold a similar position has been changed (currently 3, planned 5).
- The criterion of risk of operations regarding the adjustment of tax liabilities when returning goods from a non-VAT payer has been changed, namely, the submission of such an adjustment calculation within 90 days (currently 30) will not be considered a risk. This will reduce the likelihood of blocking the adjustment calculation when returning goods from a non-payer.
The State Tax Service hopes that the proposed changes will be supported by the Ministry of Finance and the Cabinet of Ministers.
I constantly communicate with the business. In all the regions where I have already been, almost every other question from entrepreneurs concerns the shortcomings in the operation of the SMKOR. We have organized 29 centers in the regions where tax officials provide maximum assistance to entrepreneurs on issues related to the suspension of invoices, removal from the category of risky ones. In February, we almost halved - to 0.39% - the indicator of blocked invoices, since the beginning of the year, 9.3 thousand business entities have been removed from the risky ones
Supplement
At regular meetings with Kravchenko, entrepreneurs raise issues, in particular, the blocking of tax invoices and the assignment of the status of risky enterprises, the non-execution of court decisions. To solve this issue, the head of the State Tax Service initiated the creation of an advisory center at each regional department of the service. Among the nearest tasks that Kravchenko also outlined are the renewal of the personnel of the State Tax Service, improving the quality of administrative services and destroying "schemes", changing the situation with the execution of court decisions, active communication with the business community.