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Blocked VAT Invoices and Adjustments in February 2026: Record Low Since 2020, DPS Reports

  • In February 2026, the number of blocked tax invoices (PN) and adjustment calculations (RK) and the blocked VAT amount reached their lowest levels since 2020 (except May 2022).
  • Compared to the previous month: number of affected taxpayers decreased by 27%, number of blocked PN/RK by 29%, and blocked VAT amount by 54%.
  • 6,800 taxpayers (4% of those submitting PN/RK) were affected; on average, each had 274 million UAH VAT blocked (down from 405 million UAH in January).
  • 6,700 taxpayers submitted explanations to unblock 36,000 PN/RK (down 20% from previous month), totaling nearly 1.9 billion UAH.
  • The list of risky taxpayers increased by 105 in February, reversing the previous downward trend.

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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