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As of December 2025, 8% of Ukrainian VAT Payers Classified as Risky by Tax Authorities

  • As of 01.12.2025, there are 248,900 VAT payers in Ukraine (224,500 legal entities and 24,400 sole proprietors).
  • 12,682 VAT payers (8% of those who registered tax invoices in November) are listed as risky.
  • The number of risky VAT payers decreased by 379 in November; 907 were removed from the list (862 by commission, 42 by court, 3 automatically).
  • 528 payers were newly recognized as risky.
  • 12 payers appealed their risky status; 5 were removed from the list, 7 remained risky.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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