- As of January 1, 2026, there are 12,600 risky VAT payers in Ukraine, down from 27,900 at the start of 2025.
- The total number of VAT payers increased by 750 in 2025, reaching 248,800.
- The number of risky VAT payers has been decreasing year by year: 45,000 (2023), 29,500 (2024), 27,900 (2025), 12,600 (2026).
- In 2025, only 199 payers used administrative appeals (down 1.4 times from 2024), while court appeals increased more than 2.5 times.
- Administrative appeal procedures are losing trust and effectiveness among businesses compared to court appeals.
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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