EBA meeting with the Acting Head of the State Tax Service of Ukraine

11/ 09/ 2025

On 9 September, representatives of the European Business Association met with Lesia Karnaukh, Acting Head of the State Tax Service of Ukraine, to discuss “The Moratorium on Business Inspections and the Control and Supervisory Activities of the State Tax Service of Ukraine”. The event brought together members of the business community to address pressing issues in the field of tax regulation, including: practical aspects of implementing the moratorium on unfounded inspections of businesses; the application of a risk-oriented approach in determining the necessity and relevance of inspections; exemptions for enterprises dealing with excisable goods; the anticipated impact of the new approach on the investment climate. Both sides agreed that dialogue between the state and business must remain open, as it allows the interests of entrepreneurs to be taken into account while ensuring proper tax discipline. The STS also noted that Tax Consultancy Offices have already been opened in 20 regions of Ukraine, aimed at providing businesses with additional support and clarification on tax legislation. During the discussion, businesses emphasised the importance of clear and transparent criteria for identifying risks, as well as the need to avoid double interpretation of legal provisions. For its part, the STS assured that it is working on improving inspection practices and gradually transitioning to an approach based solely on objective risk indicators. It was also agreed that businesses could take part in testing new IT solutions and systems developed by the STS, such as SAFT-UA, in order to enhance their efficiency and user-friendliness. In addition, it was announced that on 18 September 2025, the EBA will host a meeting with Yurii Vasiuk, Director of the Audit Department of the STS of Ukraine, who will present the STS’s approach to e-audit and respond to business queries. The European Business Association will continue to keep a close watch on tax developments and remain a platform for constructive dialogue between business and government, with the shared goal of building a predictable and transparent business environment in Ukraine.

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The event brought together members of the business community to address pressing issues in the field of tax regulation, including:

practical aspects of implementing the moratorium on unfounded inspections of businesses;
the application of a risk-oriented approach in determining the necessity and relevance of inspections;
exemptions for enterprises dealing with excisable goods;
the anticipated impact of the new approach on the investment climate.

Both sides agreed that dialogue between the state and business must remain open, as it allows the interests of entrepreneurs to be taken into account while ensuring proper tax discipline. The STS also noted that Tax Consultancy Offices have already been opened in 20 regions of Ukraine, aimed at providing businesses with additional support and clarification on tax legislation.

During the discussion, businesses emphasised the importance of clear and transparent criteria for identifying risks, as well as the need to avoid double interpretation of legal provisions. For its part, the STS assured that it is working on improving inspection practices and gradually transitioning to an approach based solely on objective risk indicators.

It was also agreed that businesses could take part in testing new IT solutions and systems developed by the STS, such as SAFT-UA, in order to enhance their efficiency and user-friendliness.

In addition, it was announced that on 18 September 2025, the EBA will host a meeting with Yurii Vasiuk, Director of the Audit Department of the STS of Ukraine, who will present the STS’s approach to e-audit and respond to business queries.

The European Business Association will continue to keep a close watch on tax developments and remain a platform for constructive dialogue between business and government, with the shared goal of building a predictable and transparent business environment in Ukraine.