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Ukraine’s Risky VAT Payers Plunge as Court Appeals Rise

  • As of January 1, 2026, Ukraine had 12,600 risky VAT payers, down sharply from 27,900 at the start of 2025.
  • The total number of registered VAT payers rose by 750 in 2025, reaching 248,800.
  • Risky VAT payers have been declining for several years: 45,000 in 2023, 29,500 in 2024, 27,900 in 2025, and 12,600 in 2026.
  • In 2025, only 199 payers used administrative appeals, a 1.4x drop from 2024.
  • Court appeals increased by more than 2.5 times, suggesting businesses trust judicial remedies more than administrative ones.

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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