Tax invoices under suspension: the number of decisions rose by 13% in April
This was reported by Nina Yuzhanina, a Member of Parliament and member of the Verkhovna Rada Committee on Finance, Tax and Customs Policy, on her Telegram channel, citing a response from the State Tax Service regarding the operation of the SMKOR in April 2026.
What the State Tax Service data revealed
According to data received by Nina Yuzhanina from the State Tax Service, the number of VAT payers in Ukraine fell by 1,308 in April.
As of 1 May 2026, there were 248,300 VAT payers in Ukraine.
Yuzhanina noted that the decrease was mainly due to an increase in the number of State Tax Service decisions to cancel VAT payers’ registration and a reduction in new registrations among legal entities.
How many taxpayers submitted tax invoices
In April, 158,400 VAT payers, or 64% of the total, submitted tax invoices and adjustment calculations for registration in the Unified Register of Tax Invoices (URTI).
Compared with the previous month, the following increased:
the number of taxpayers submitting tax invoices/adjustment calculations – by 1%;
the number of tax invoices/adjustment calculations submitted – by 2%;
the VAT amount in the submitted tax invoices/adjustment calculations – by 6%.
There were more blockings
According to Yuzhanina, in April nearly 9,000 taxpayers faced the blocking of tax invoices or adjustment calculations.
This represents 6% of those who submitted tax invoices/adjustment calculations for registration.
Compared to March, all key indicators of blockings increased:
the number of taxpayers whose tax invoices/adjustment calculations were blocked – by 7%;
the number of blocked tax invoices/adjustment calculations – by 13%;
the blocked VAT amount – by 7%.
Yuzhanina noted that whilst the number of documents submitted rose only slightly by 2%, the number of blocked tax invoices/credit notes increased by as much as 13%.
Why this matters for businesses
For businesses, the blocking of a tax invoice is not merely a technical issue.
A tax invoice affects the counterparty’s tax credit, settlements between companies, cash flow and the risk of disputes with partners.
If an invoice gets stuck in the SMKOR system, the business is forced to prepare explanations, gather documents, wait for a decision from the State Tax Service commission, or go to court.
That is why even a slight increase in the number of blocked invoices—by just a few per cent—means additional administrative pressure and frozen working capital for businesses.
How many documents were attempted to be unblocked
In April, 7,800 taxpayers submitted explanations and documents to unblock 45,000 tax invoices/correction notices.
This involved a VAT amount of almost 2.5 billion UAH.
Compared to the previous month, the number of taxpayers submitting documents for unblocking fell by 8%, the number of tax invoices/credit notes by 7%, and the VAT amount by 18%.
How many tax invoices and adjustment calculations were unblocked
In April, State Tax Service commissions and courts unblocked nearly 45,700 previously blocked tax invoices and adjustment calculations.
The VAT amount covered by these documents totalled nearly 2.6 billion UAH.
According to Yuzhanina, the number of unblocked documents was roughly on a par with the previous month, but the VAT amount decreased by 8%.
The number of high-risk taxpayers has increased
As of 1 May 2026, there were 12,854 taxpayers on the high-risk list.
This is 92 taxpayers more than a month earlier and accounts for 8% of all taxpayers who registered tax invoices/adjustment calculations.
In April, 637 taxpayers were classified as high-risk.
At the same time, 545 taxpayers were removed from the high-risk list:
495 – by decision of the commissions;
47 – by court order;
3 – automatically as counterparties of a taxpayer from whom the risk status was removed.
Appeals against high-risk status
19 taxpayers appealed against the risk classification decision through administrative channels.
Of these, 8 were removed from the risk list, whilst 11 remained on it.
These figures show that administrative appeals work, but do not guarantee a quick removal from high-risk status.
What Yuzhanina highlighted
Yuzhanina concluded that in April, compared to March, several indicators had increased:
the number of taxpayers with blocked tax invoices/correction notices;
the number of blocked documents;
the blocked VAT amount;
the list of high-risk taxpayers.
She also drew attention to the increase in State Tax Service decisions to cancel VAT payers’ registrations and the decrease in new registrations among legal entities.
The specific figure cited by Yuzhanina regarding the average amount of blocked VAT per taxpayer should be cross-checked against the State Tax Service’s full response, as in the published post it appears to be an indicator requiring further clarification.
What does this mean
The published data show that the SMKOR was stricter towards businesses in April: there were only slightly more registration documents, but significantly more blocks.
For entrepreneurs, this means a greater risk of being blocked, wasting time on explanations and paperwork, and losing access to a normal tax credit.
In effect, this is yet another signal to businesses: problems with registering tax invoices/correction notes and the status of a high-risk taxpayer remain among the most pressing issues in relations with the tax authorities.
Follow us on Telegram
