In February, the rate of blocked tax invoices was reduced to 0.39%. The State Tax Service proposed to the Ministry of Finance and the Cabinet of Ministers to soften the mechanism for stopping the registration of tax invoices and improve the SMKOR system (System for Monitoring Risk Assessment Criteria). This was reported by the head of the State Tax Service Ruslan Kravchenko.
The purpose of the proposed amendments to the Cabinet of Ministers’ Resolution No. 1165 is to reduce the number of blocked tax invoices, simplify the registration procedure, increase the efficiency of monitoring and minimize administrative pressure.
The proposed changes provide for:
→ increasing the limits for unconditional registration of invoices (up to 1 million UAH in total and up to 100,000 UAH per counterparty);
→ increasing the number of payers where the manager can hold a similar position (from three to five);
→ automatic registration of transactions up to 10,000 UAH (currently 5,000 UAH);
→ increasing the limit on the total volume of such transactions to UAH 3 million (previously UAH 500,000);
→ simplifying checks for entrepreneurs in areas with a potential threat of hostilities;
→ faster processing of export transactions if their codes match the codes in the taxpayer’s data table and he is not considered risky;
→ automatic registration of taxpayers excluded from the list of risky ones if the company has a positive tax history;
→ improving the mechanism for taking into account taxpayer data tables;
→ changing the indicators of positive tax history;
→ extending the period for calculating adjustments when returning goods from a VAT non-payer – from 30 to 90 days.
Kravchenko said that in February the rate of blocked invoices was reduced almost by half to 0.39%, but entrepreneurs still have many complaints about the work of the Tax and Customs Administration. “Almost every second question” concerns shortcomings in the operation of this system, said the head of the Tax Service.
The Business Ombudsman Council reported in February that about 9.6% of taxpayers faced the suspension of invoice registration in October-December 2024 (which is less than the figures for 2022, when about 20-30% of taxpayers faced invoice blocking).
The head of the Verkhovna Rada Tax Committee, Danylo Hetmantsev, said that the normal percentage of tax invoice blocking in Ukraine should be no more than 0.2%.
